Abstract:
The indication of corruption cases of the regional government is a thing which indicates the
occurrence of the corruption of the regional government where its domain has not yet been recorded
and decided in the court. This study aims at examining the influence of political party affiliation,
incumbent status, and audit opinion on the indication of corruption of the regional government in all
districts or cities in Indonesia in 2017. The sample of the study was 302 regional governments
consisting of 256 districts and 46 cities. The sample was selected through a purposive sampling
method. This study used multiple regression analysis to test the proposed hypotheses. The findings of
the study informed that political party affiliation and incumbent status do not affect the indication of
corruption of the regional government. Audit opinion has a negative and significant effect on
corruption indication of the regional government, where better audit opinion leads to the reduction of
the corruption indication of the regional government. |
