Kembali | Vol 7, No 2 (2018)
Article
Bimo Seno dan Payamta
Abstract
This study aims to test corruption theory by Robert Klitgaard through looking at the influence of financial accountability, administrative accountability, agency size, agency complexity, and the discretion of national strategic projects on corruption levels in ministries / institutions in Indonesia. Consecutively, the variables are proxied through BPK-RI audit opinion, accountability report evaluation result, budget realization, number of work units, number of strategic projects and number of corruption cases in 2012-2015. This study uses secondary data with 332 sample of ministries and institutions in Indonesia. The results show that agency size and agency complexity has a positive effect on corruption, while financial accountability, administrative accountability, and strategic project discretion do not affect corruption
Keywords
Corruption, Audit Opinion, LAKIP, Institution Size, Institutional Complexity
