THE INFLUENCE OF ACCOUNTABILITY ON CLEAN-CORRUPTION PERCEPTION IN LOCAL GOVERNMENT

Authors

  • Ahmad Nur Ikhwan Program Magister Akuntansi Pasca Sarjana FEB Universitas Brawijaya
  • Bambang Subroto Fakultas Ekonomi dan Bisnis Universitas Brawijaya
  • Abdul Ghofar Fakultas Ekonomi dan Bisnis Universitas Brawijaya

DOI:

https://doi.org/10.25273/jap.v5i2.1194

Keywords:

clean-corruption perception, financial accountability, performance accountability, public services accountability

Abstract

This study aimed to analyze and examine the influence of financial accountability, performance accountability and public services accountability on the clean-corruption perception. The study population was the local government in Indonesia. Sampling technique used is purposive sampling and obtained 104 sample. The approach used in this research is a quantitative with an analysis tool used is multiple regression. The results show financial accountability and public services accountability influencing the clean-corruption perception, whereas performance accountability can’t influencing the clean-corruption perception. Hence it can be concluded that by improving the financial accountability and public services accountability can reduce the prevalence of corruption at the local government.

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Published

2017-04-26

Issue

Vol. 5 No. 2 (2016)

Section

Articles

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