The Moderating Role of Natural Resources Between Fiscal Decentralization, Government Internal Audit, Law Enforcement and Corruption : Evidence from Indonesian Local Government

• Autorzy: Livia Nathan , Khoirul Aswar , Jumansyah , Sri Mulyani , Azwir Nasir
• Języki publikacji: EN

Abstrakty

EN

This research is a quantitative study which aims to examine the level of corruption in the Indonesian local government with its influencing determinants, namely fiscal decentralization, government internal audit, and law enforcement and natural resources as moderating variables. The population in this study is the district and city governments in Indonesia. The sample in this study consisted of 81 district governments and 33 city governments based on the purposive sampling method with the criteria of district and city governments having permanent legal force corruption cases in 2019. Testing the hypothesis in this study using Moderated Regression Analysis (MRA) with the SPSS Version 24 program. The results showed that fiscal decentralization had a significant effect on the level of corruption, government internal audit and law enforcement had no significant effect on the level of corruption, natural resources had a significant effect on moderating the effect of fiscal decentralization on the level of corruption. This research was conducted to examine and analyze the factors that can influence the level of corruption in local governments. In addition, with this research, it can be seen how local governments carry out their government affairs and the role of local governments in suppressing the level of corruption. (original abstract)

Słowa kluczowe

EN

Decentralization; Finance; Internal audit; Natural resources; Corruption

PL

Decentralizacja; Finanse; Audyt wewnętrzny; Zasoby naturalne; Korupcja

• Czasopismo: Contemporary Economics
• Rocznik: 2022
• Tom: 16
• Numer: nr 4
• Strony: 397--409

Twórcy

autor

Livia Nathan

• Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

autor

Khoirul Aswar

• Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

autor

Jumansyah

• Universitas Al Azhar, Indonesia

autor

Sri Mulyani

• Universitas Sumatera Utara, Indonesia

autor

Azwir Nasir

• Universitas Riau, Indonesia

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Identyfikatory

DOI

10.5709/ce.1897-9254.490