PENGARUH OPINI AUDITOR BADAN PEMERIKSA KEUANGAN TERHADAP TINGKAT KORUPSI (STUDI PADA KEMENTERIAN/LEMBAGA DI INDONESIA)

Abstract

ABSTRACT
The aim of this research was to examine the influence of the opinion of the
Supreme Audit Agency auditors on the level of corruption. The population in this
study are all government ministries / institutions in Indonesia for the period 2012-
2016. The sampling technique in this study used purposive sampling and obtained
9 ministries / institutions of sample which were used as criteria for ministries /
institutions which stumbled on corruption cases for at least 3 years during the
period 2012-2016. The source of this research data comes from the Corruption
Eradication Commission, www.kpk.go.id and the Supreme Audit Agency,
www.bpk.go.id. The analytical method used in this study is the classical
assumption test, hypothesis testing and simple linear regression.
The results show that: (1) Based on simultaneous testing or F test it is
known that auditor opinion variables have a significant positive effect on the level
of corruption. (2) The auditor's opinion variables have 29.5% implications for the
level of corruption in ministries / institutions in Indonesia and 70.5% is explained
by other variables not included in this research model. (3) partially auditor
opinion variables have a significant positive effect on the level of corruption in
ministries / institutions in Indonesia for the period 2012-2016.
Keywords: Auditor Opinion and Corruption