Abstract:
This study aims to provide empirical evidence regarding the role of accountability in reducing the
level of corruption in district / city governments in Indonesia. Accountability in this study was
measured using (1) audit findings that had a positive effect on the level of corruption of district / city
governments in Indonesia (2) follow-up of audit results that negatively affected the level of
corruption of district / city governments in Indonesia, (3) audit opinion which has a negative effect
on the level of corruption of district / city local governments in Indonesia. This study uses a
quantitative approach. Data used in the form of secondary data from all Regency / City Regional
Governments in Indonesia period 2018. The data analysis technique in this study uses data analysis
with multiple linear regression methods. The results of the study show that audit findings have a
positive effect on the level of corruption. Follow-up of audit results, audit opinion and locallygenerated revenue have a negative effect on the level of corruption, general allocation fund and
special allocation funds have no effect on the level of corruption.
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