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APAKAH TATA KELOLA PEMERINTAHAN DAN STRUKTUR POLITIK MAMPU MENEKAN KECENDERUNGAN TERJADINYA KORUPSI DI INDONESIA?

Badan Pusat Statistik, Indonesia


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Abstract
Corruption is still a serious problem in the state finances management in Indonesia despite of various efforts to improve the bureaucracy management and government financial reports. The implementation of a decentralized system and direct elections in the legislative and executive government institutions based on divided government political structure, are expected to boost the check and balances process and the creation of high quality financial reporting system. However, this system does not reduce the propensity of corruption occurrence. Therefore, this study aims to examine the role of the financial reporting system as the embodiment of governance and the role of divided government to the corruption. The corruption data used in this study is inkracht data so that it can describe the actual corruption cases compared to the corruption variable in the form of perception that is more subjective and tends to be biased. The results of the study show that governance with the BPK opinion indicator obtained by the district / city government is not substantively describing the use of state finances. In the other word, corruption still occurs in the local government that have obtained the best opinion. Meanwhile, the divided government which theoretically should encourage checks and balances, it creates a negotiation space that promote bigger chance of corruption come about. Apart from the study result, efforts to eradicate corruption in the first period of President Jokowi's reign were better than the previous regime.
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Keywords: checks and balances; corruption; divided government; negative binomial; logistic regression

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