ACCOUNTABILITY, AUDIT OPINION, FINANCIAL STATEMENT DISCLOSURE, AUDIT FINDINGS, AND FOLLOW-UP AND AUDIT RESULTS ON THE LEVEL OF CORRUPTION

Abstract

 

This study aims to determine the effect of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results on the level of corruption. This research was conducted at the regional apparatus organization (OPD) of Kampar district and is a survey research. The sample size in this study was 50 respondents, especially those who worked in accounting or finance. Using primary data by distributing questionnaires. The sampling technique is purposive sampling. Data analysis was carried out by multiple linear regression testing. Based on the partial test results, it shows that accountability affects the level of corruption. Meanwhile, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results have no effect on the level of corruption. Based on the simultaneous test results, it shows that accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results affect the level of corruption.

Keywords: accountability; audit opinion; disclosure of financial statements; audit findings; follow-up of audit results.