ANALISIS VARIABEL DETERMINAN TINGKAT INDIKASI KORUPSI DI INDONESIA

Abstrak

The phenomenon of corruption in Indonesia in 2020-2022 shows that the state financial management system by regional governments, ministries and state institutions is still very bad.This research aims to analyze the influence of Fiscal Decentralization, Economic Level, Transfer Ratio, and Audit Opinion (Dummy) on the Level of Corruption in Indonesia.This research was conducted in 34 Provinces in Indonesia over the last 3 years, namely from 2020 to 2022. The data in this research is secondary data obtained from the Indonesian Central Statistics Agency, the Indonesian Directorate General of Financial Balance, the Indonesian Financial Audit Agency and Indonesia Corruption Watch.The research method used in this research is panel data regression. In this research, the best panel data model was selected using the Chow Test, Hausman Test and Lagrange Multiplier Test with the selected model being the Random Effect Model. To obtain research results, hypothesis testing was carried out using the t‐statistical test and the F‐statistical test. The results of this research show that fiscal decentralization and economic level have a significant effect on the level of indication corruption in 34 provinces of Indonesia, while the transfer ratio and audit opinion do not have a significant effect on the level of indication corruption in 34 provinces of Indonesia. The results of this research will become new findings regarding the determinant factors that influence the level of corruption in each province in Indonesia in the last 3 years