PENGARUH PENGENDALIAN INTERN, FUNGSI AUDIT INTERNAL, OPINI AUDIT, DAN TINGKAT BELANJA MODAL TERHADAP JUMLAH KASUS KORUPSI PADA PEMERINTAH DAERAH DI INDONESIA

Shidqi, Farhan (2025) PENGARUH PENGENDALIAN INTERN, FUNGSI AUDIT INTERNAL, OPINI AUDIT, DAN TINGKAT BELANJA MODAL TERHADAP JUMLAH KASUS KORUPSI PADA PEMERINTAH DAERAH DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian intern, fungsi audit internal, opini audit, dan tingkat belanja modal terhadap jumlah kasus korupsi di pemerintah daerah. Sampel yang digunakan sebanyak 519 pemerintah daerah di Indonesia tahun 2018-2022. Penelitian ini menggunakan metode kuantitatif regresi linier berganda data panel. Hasil studi menunjukkan bahwa pengendalian internal, baik pada level 2 dan level 3, berpengaruh negatif terhadap jumlah kasus korupsi. Pada level 2, fungsi audit internal tidak berpengaruh terhadap jumlah kasus korupsi, sedangkan pada level 3, fungsi audit internal berpengaruh negatif terhadap jumlah kasus korupsi, opini audit tidak berpengaruh terhadap jumlah kasus korupsi, dan tingkat belanja modal berpengaruh positif terhadap jumlah kasus korupsi. Direkomendasikan kepada: pimpinan pemerintah daerah agar terus menegakkan etika, integritas dan budaya antikorupsi, penguatan sistem pengendalian intern, serta mengalokasikan sumber daya agar mencapai level maturitas SPIP yang optimal; pimpinan APIP daerah agar meningkatkan kompetensi auditor dan kualitas hasil pengawasan, serta pelaksanaan telaah sejawat yang efektif; BPKP agar melakukan asistensi dan bimbingan teknis kepada pemerintah daerah setempat; BPK agar mempertimbangkan materialitas secara kualitatif dalam pemberian opini audit; dan Kementerian Keuangan dan Kementerian Dalam Negeri agar mempertimbangkan sanksi pemotongan anggaran berdasarkan jumlah kasus korupsi. Kata Kunci: korupsi, pengendalian intern, audit internal, audit eksternal Abstract This study aims to determine the effect of internal control, internal audit function, audit opinion, and capital expenditure level on the number of corruption cases in local governments. The sample used was 519 local governments in Indonesia in 2018-2022. This study uses a quantitative method of multiple linear regression of panel data. The results of the study indicate that internal control, both at level 2 and level 3, has a negative effect on the number of corruption cases. At level 2, the internal audit function does not affect the number of corruption cases, while at level 3, the internal audit function has a negative effect on the number of corruption cases. Audit opinion does not affect the number of corruption cases and the level of capital expenditure has a positive effect on the number of corruption cases. We suggest to: local government leaders to continue to uphold ethics, integrity and anti-corruption culture, strengthen the internal control system, and allocate resources to achieve an optimal internal control maturity level; local government internal auditor leaders to improve auditor competence and the quality of supervision results, and implement effective peer reviews; BPKP to provide technical assistance and guidance to local governments; BPK to consider materiality qualitatively in providing audit opinions; and the Ministry of Finance and the Ministry of Home Affairs to consider budget cut sanctions based on the number of corruption cases. Keywords: corruption, internal control, internal audit, external audit

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