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ARE THERE CONTINGENT FACTORS THAT AFFECT AND NOT AFFECT TOWARDS CORRUPTION LEVELS ? (EVIDENCE FROM PROVINCES GOVERNMENT IN INDONESIA) *)
Wardahayati 1) ; Syaiful Hifni 2); Sarwani 3); Atma Hayat 4) Lili Safrida 5); Akhmad Sayudi 6); Wahyudin Nor 7)

ULM

Abstract

Keywords: This research was conducted to know, the effect of contingent factors, such: audit opinion, audit findings, audit follow-up on the. and the Regional Government Implementation Report (LPPD) towards the level of corruption of the provincial government in Indonesia. The population as universe of this research are governments cross country who has mandate to enhance good governance. Population target of this research are 34 Provinces in Indonesia, which can be used the data intended for research are 32 Provinces witih 62 sampel. This research is an associative quantitative study to explain the effect of contingent factors of 4 variables independent on dependent variable by using a statistical test the regression model with classical assumption uses the SPSS program. The results of this study indicate that audit opinion, audit findings, follow-up on audit results, do not affect towards the level of corruption in Provincial governments in Indonesia. Meanwhile, for empirical fact, the Local Government Implementation Report (LGIP) show, has a positive effect on the level of corruption in the provincial government in Indonesia. This proves that the Provincial government which obtained the Fair Without Exception opinion, with audit findings and follow-up audits by the Supreme Audit Board (BPK) did not contribute to the level of corruption of the provincial government in Indonesia. This is identified even though the performance of the provincial government is good does not mean the level of corruption is decreasing. As additional finding, corruption is a form of human failure type because it violates the rules, as part of fraud that can be identified, be identified still as culture.Therefore it requires combating corruption with ethical intelligence (reactive intelligence with values). As human development manner for the controlling basis of Individuals influence on the environment of planning and implementation that more remain certain for integrity culture. It depend on contingent factors, such as, culture (power distance and individualism for ethical intelligence link with organizational intelligence) that as are trigger corruption (appear as artifact-culture) that been discussed.

Topic: Human resource Management

Link: https://ifory.id/abstract/vUCp9jEFm3Gh

Conference: The 1st International Forum On Business And Economy (IFBE 2019)

Plain Format | Corresponding Author (syaiful hifni)