AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH DI PROVINSI INDONESIA TAHUN 2011-2015

Abstrak

This research aims to examine the effect of accountability of local government financial statements (audit opinion, the number of SPI weaknesses and the number of non-compliance with legislation), local government financial performance (growth ratio, capital expenditure activity ratio, operating expense ratio, and self-reliance ratio) size of local government (total assets) to the level of corruption of local governments in the province of Indonesia in 2011-2015. This research shows that accountability of local government financial report and size of local government have significant effect to corruption level, while local government financial performance has no significant effect on corruption level.

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