PENGARUH TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA SE-SUMATERA)
Abstract: This study aims to
demonstrate empirically the effect of the transparency and accountability of
local government financial statements (LKPD) on the level of local government
corruption. Tests performed on 15 city government in Sumatera.The data used are
secondary data derived from the results of the CorruptionEradication Commission
(KPK) on National Integrity Index of local government, the local government website,
and the results of the audit The Audit Board of the Republic of Indonesia (BPK
RI) on the financial statements of local government in 2011 to the year
2013.This study using purposive sampling method and using a multiple linear
regression analysis. The results showed that the transparency of local
governmentfinancial statements (LKPD) negatively affect the level of local
government corruption and accountability of local government financial
statements (LKPD) positive effect on the level of local government corruption.
Keywords: Transparency,
Accountability, Local Government Financial Statements, Corruption, Local Government
Penulis: Khairudin, Rina
Erlanda
Kode Jurnal: jpakuntansidd160648
