Factors Affecting the Corruption Rate: Audit Opinion, Audit Findings, and Follow-up of Audit Results

Authors

  • Cris Kuntadi Universitas Bhayangkara Jakarta Raya, Indonesia
  • Didi Suryadi Politeknik STIA LAN Jakarta, Indonesia
  • Galih Anggriawan Politeknik STIA LAN Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jafm.v4i1.189

Keywords:

Corruption Level, Audit Opinion, Audit Findings, Follow-up on Audit Results

Abstract

This article discusses the factors that affect the level of corruption as the dependent variable. This study is a literature review that describes the effect of the audit opinion, audit findings, and follow-up on audit results on the level of corruption, this article is a study in applied administration to increase the literacy of the influence between variables for further research purposes. The literature review results are that audit opinion, audit findings, and follow-up on audit results affect the level of corruption.

References

Afif, m. F. The effect of audit opinion, audit findings, and follow-up on audit results on the level of corruption in the regional revenue office (dispenda) of jember district (2017)

Aminah, W. (2020). The Effect of Accountability, Audit Findings and Follow-up on Audit Results on the Level of Corruption. JAF (Journal of Accounting and Finance), 4(2), 94-104.

Anjani, I. A. P., Suriani, K., Widyasih, S., Mahayoni, K., Utama, G. B., & Putra, I. G. A. Y.

D. (2018). The effect of financial supervision on regions in Indonesia on the level of corruption in Indonesia. Scientific Journal of Accounting and Humanika, 8(1).

Anjani, I. A. P., Suriani, K., Widyasih, S., Mahayoni, K., Utama, G. B., & Putra, I. G. A. Y.

D. (2018). The effect of financial supervision on regions in Indonesia on the level of corruption in Indonesia. Scientific Journal of Accounting and Humanika, 8(1).

Cris Kuntadi, S. E., & Mm, C. P. A. (2017). SIKENCUR (Revised Edition). Elex Media Komputindo.

Published

2023-03-15

How to Cite

Kuntadi, C., Suryadi, D. ., & Galih Anggriawan. (2023). Factors Affecting the Corruption Rate: Audit Opinion, Audit Findings, and Follow-up of Audit Results. Journal of Accounting and Finance Management, 4(1), 24–32. https://doi.org/10.38035/jafm.v4i1.189

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