?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+HASIL+AUDIT+BPK-RI+TERHADAP+%0D%0ATINGKAT+KORUPSI+DI+INDONESIA%0D%0A&rft.creator=+RISKI+LUKFIARINI%2C++1511031127&rft.subject=HB+Economic+Theory&rft.description=%0D%0AOpini+audit+WTP+(Wajar+Tanpa+Pengecualian)+pada+laporan+keuangan+sering+dianggap+sebagai+ukuran+prestasi+kinerja+bagi+pemerintah+daerah.+Herannya+masih+banyak+korupsi+yang+terjadi+pada+pemerintah+daerah+yang+mendapat+opini+WTP+dari+BPK.+Tujuan+dari+penelitian+ini+adalah+untuk+mengetahui+keterkaitan+antara+hasil+audit+Badan+Pemeriksa+Keuangan+Republik+Indonesia+(BPK-RI)+dengan+tingkat+korupsi+yang+terjadi+pada+pemerintah+daerah+provinsi+di+Indonesia+dengan+ukuran+pemerintah+daerah+provinsi+sebagai+variabel+kontrolnya.+Hasil+audit+BPK-RI+meliputi+opini+audit%2C+temuan+audit+atas+kelemahan+sistem+pengendalian+internal%2C+temuan+audit+atas+ketidakpatuhan+terhadap+peraturan+dan+perundang-undangan+serta+tindak+lanjut+hasil+audit.+Setelah+melakukan+analisis+regresi+dengan+metode+fixed+effect+model+(FEM)+atas+data+panel+dari+31+provinsi+di+Indonesia+selama+tahun+2011+%E2%80%93+2015%2C+hasil+pengujian+menunjukkan+bahwa+opini+audit%2C+temuan+audit+atas+kelemahan+sistem+pengendalian+internal%2C+dan+temuan+audit+atas+ketidakpatuhan+terhadap+peraturan+dan+perundang-undangan+tidak+berpengaruh+terhadap+tingkat+korupsi%2C+sedangkan+tindak+lanjut+hasil+audit+berpengaruh+negatif+dan+signifikan+terhadap+tingkat+korupsi.%0D%0A%0D%0AKata+Kunci%3A+%09tingkat+korupsi%2C+opini+audit%2C+temuan+audit%2C+tindak+lanjut+hasil+audit%2C+BPK-RI%2C+WTP%2C+ukuran+pemerintah%2C+sistem+pengendalian+internal.%0D%0A%09+++++++++%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AUnqualified+in+audit+opinion+on+financial+statements+is+often+considered+as+a+measure+of+performance+achievement+for+local+governments.+But%2C+there+is+still+a+lot+of+corruption+in+the+local+government+that+gets+the+unqualified+opinion+from+the+State+Audit+Board+of+Indonesia+(BPK-RI).+This+study+aims+to+determine+the+relationship+between+the+audit+results+of+the+State+Audit+Board+of+Indonesia+(BPK-RI)+with+the+level+of+corruption+that+occurred+in+the+provincial+government+in+Indonesia+with+the+size+of+provincial+government+as+a+control+variable.+BPK-RI+audit+results+include+audit+opinion%2C+audit+findings+on+weaknesses+of+internal+control+system%2C+audit+findings+on+non-compliance+with+laws+and+regulations+and+follow-up+audit+results.+After+performing+regression+analysis+using+fixed+effect+model+(FEM)+method+on+panel+data+from+31+provinces+in+Indonesia+during+2011+-+2015%2C+test+result+showed+that+audit+opinion%2C+audit+findings+on+weakness+of+internal+control+system%2C+and+audit+findings+on+non-compliance+with+laws+and+regulations+have+no+effect+level+of+corruption%2C+while+audit+follow-up+has+negative+and+significant+effect+on+level+of+corruption.%0D%0A%0D%0AKeywords%3A+%09level+of+corruption%2C+audit+opinion%2C+audit+findings%2C+audit+follow-ups%2C+the+state+of+audit+board%2C+BPK-RI%2C+government+size%2C+internal+control+system%2C+WTP.%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-01-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30322%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30322%2F3%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30322%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++RISKI+LUKFIARINI%2C+1511031127++(2018)+PENGARUH+HASIL+AUDIT+BPK-RI+TERHADAP+TINGKAT+KORUPSI+DI+INDONESIA.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30322%2F