The Effect of Transparency, Accountability, Discretionary Accruals and Total Assets on Corruption Levels in Indonesian Provinces
Date Published : 18 December 2024
Contributors
Eni Yulianti
Author
Anim Rahmayati
Author
Keywords
Corruption
Transparency
Accountability
Discretionary Accruals
Total Assets
Proceeding
Track
General Track
Abstract
The amount of corruption in Indonesia always increases every year. This indicates that the handling of corruption in Indonesia is still not optimal. This study aims to empirically re-examine the effect of transparency, accountability, discretionary accruals, and total assets on the level of corruption. This research is a quantitative study using the panel data regression analysis method. The sample of this study was taken using a purposive sampling method from the entire population of provinces in Indonesia from 2021 to 2022, obtaining a research sample of 61 data from 31 provinces during the study year. The results of this study indicate that transparency does not affect corruption in provinces throughout Indonesia. Accountability also has no significant impact on the level of corruption. The value of discretionary accruals is not proven to reduce corruption. However, total assets are proven to significantly have a positive influence on the level of corruption. This research can be used as a foundation for the government in increasing efforts to prevent corruption and can develop anti-corruption policies to be even more effective.
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How to Cite
Eni Yulianti, & Anim Rahmayati. (2024). The Effect of Transparency, Accountability, Discretionary Accruals and Total Assets on Corruption Levels in Indonesian Provinces. International Conference on Islamic Economics Studies (ICIES), 1(1), 458-473. https://conferences.uinsaid.ac.id/icies/paper/view/15