PENGARUH OPINI AUDIT, TEMUAN AUDIT, DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI PADA PEMDA TINGKAT II SE PULAU JAWA PERIODE 2012 - 2015

DWI NUR FITRIANI. The Influence of Audit Opinion, Audit Irregularity, And Audit Rectification On The Level Of Corruption In Local Government In The Island Of Java During 2012 – 2015. Faculty of Economics, State University of Jakarta. 2018. The purpose of this research is to analyze the influence of audit opinion toward the level of corruption, to analyze the influence of audit irregularity toward the level of corruption, and to analyze the influence audit rectification toward the level of corruption. Periode used are four years, from 2012 to 2015, using secondary data from KPK’s annual report and IHPS BPK. The techniques used for sampling is purposive sampling. This research uses multiple regression analysis. The level of corruption as the dependent variabel in this study is measured by the number of Corruption cases. Whereas, the independent variable in this study is the audit opinion measured by assigning a value of 1 for WTP and 0 for Non WTP, audit irregularity measured by the findings of shortcomings of SPI and disobedience toward the legislation, and rectification audit measured by the amount of refunds made by the local government. Keywords: The level of corruption, audit opinion, audit irregularity, audit rectificatio