Karakteristik Anggota Dewan Perwakilan Rakyat Daerah sebagai Variabel Anteseden Tingkat Korupsi dan Implikasinya terhadap Kualitas Audit (Studi Kasus di Pemerintah Provinsi Banten)

  • Rudi Zulfikar Fakultas Ekonomi dan Bisnis Prodi Akuntansi Univ Sultan Ageng Tirtayasa
  • Kurniasih Dwi Astuti Fakultas Ekonomi dan Bisnis Prodi Akuntansi Universitas Sultan Ageng Tirtayasa
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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Personal BackgroundPolitical Background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Propinsi Banten terhadap tingkat Korupsi serta implikasinya terhadap Kualitas Audit. Populasi penelitian ini adalah seluruh anggota DPRD Provinsi Banten sejumlah 85 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Personal background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Provinsi Banten berpengaruh menurunkan terhadap tingkat Korupsi. Hasil lainnya, Tingkat Korupsi berpengaruh negatif terhadap Kualitas Audit. Sedangkan Political Backgroundtidak berpengaruh. 

 

 

The purpose of this study was to determine the effect of Personal Background, Political Background, knowledge and understanding of members of the Banten Province Regional Representative Council on the level of Corruption and its implications for Audit Quality. The population of this study was all members of the Banten Province DPRD numbering 85 people. The data analysis method of this research is multiple regression analysis. The test results show that the Personal background, knowledge and understanding of the members of the Regional Representatives Council of Banten Province has the effect of reducing the level of Corruption. Other results, the level of corruption has a negative effect on audit quality. While the Political Background has no effect.

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Published
2020-06-30
Section
Articles