Public Governance Dan Korupsi: Bukti Pengujian Dari Indonesia Menggunakan Perspektif Teori Keagenan

Abstract

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.

Enhancing Value For Money Performance In Local Government Organizations: The Role Of Public Financial Accountability And Internal Control

“…These findings also strengthen the indication of agency theory that occurs in the public sector, where internal control is presented to mitigate agency problems and information asymmetry. In doing so, public financial accountability is the concern (Maria & Halim, 2021). Further, although public financial accountability in this study had a smaller effect than internal control (p-value=0.003), it still had a positive role on LGOs' value for money performance.…”

Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon

“…According to Jensen & Meckling (1976), an agency relationship is a contract between the principal (stakeholder) and the agent (management). Maria & Halim (2021b) stated that in an agency relationship, the public acts as the principal while public officials act as agents. This means that agency theory describes that public officials have the authority to manage the government and make decisions on behalf of the people.…”

Penelitian Jurnal Kecenderungan Kecurangan Akuntansi Indonesia Yang Diterbitkan Di Google Scholar Periode 2021-2022; Desain Riset Dan Analisis Data

“…Komisi Pemberantasan Korupsi di tahun 2019 mencatat ada 119 kepala daerah dimana di antaranya yaitu 17 Gubernur, 79 Bupati dan 23 Walikota yang kasusnya ditangani oleh KPK sepanjangtahun 2004-2019 dan terbukti melakukan tindak pidana korupsi. Tingkat kecurangan akuntansi yang tinggi pada instansi pemerintah atau lembaga yang dikelola memberikan dampak menurunnya kepercayaan masyarakat terhadap instansi terkait kurangnya tanggung jawab yang diberikan pada publik (Evi Maria, 2021).…”