Kembali | Vol 7, No 1 (2018)
Article
Newin Ananta Aji Saputra dan Doddy Setiawan
Abstract
The purpose of this study is to find out and obtain empirical evidence whether fiscal decentralization, political affiliation, political dynasties and accountability can influence indications of corruption in districts / cities in Indonesia. This research is motivated by the findings of the Supreme Audit Agency (BPK) for the examination of Local Government Financial Statements (LKPD) from 2013 to 2015 that indications of corruption by the number of cases non-compliance of 9,853 and number of corruption indications of Rp 11.827 billion. This research is a quantitative descriptive research with hyphothesis testing and multiple linear regression analysis. The population in this study is 1.473 LKPD year 2013 - 2015 which has been audited by BPK from 491 districts / cities in Indonesia. The sample is obtained by purposive sampling method with the number of 1,137 LKPD from 379 districts / cities in Indonesia. Indications of corruption are measured by the findings of the State Audit Board for non-compliance with laws and regulations that result in regional losses, potential regional losses and lack of revenues. The results of this study prove that fiscal decentralization has a positive effect on the indication of corruption. Political affiliation has no effect on indications of corruption. Political dynasty positively affects indications of corruption. Accountability negatively affects the indications of corruption.
Keywords
Political Affiliation, Accountability, Fiscal Decentralization, Political Dynasty, Corruption Indication
