Authors:

Aditya Anton Atmojo Hadi, Anis Chariri

Abstract:

“Indonesia memiliki potensi ekonomi yang sangat besar, namun kekayaan tersebut belum dapat membuat rakyat Indonesia sejahtera. Masalah tersebut terjadi karena praktik korupsi yang menyebabkan hilangnya sumber daya pemerintah. Perlu disusun sebuah sistem manajemen yang baik untuk mengurangi terjadinya korupsi di pemerintahan. Penelitian ini bertujuan menginvestigasi hubungan antara tata kelola pemerintah daerah, kualitas pencegahan korupsi dan kinerja pemerintah daerah pada 34 Pemerntah Provinsi di Indonesia. Penelitian ini menggunakan analisis Structural Equation Model (SEM) dengan metode Partial Least Square (PLS). Penelitian ini menggunakan data sekunder dari lembaga pemerintah terkait tahun 2021-2022. Hasil dari penelitian ini menyatakan bahwa antar ketiga variabel memiliki hubungan positif signifikan dan memiliki hubungan kausalitas.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

  • Ahyaruddin, M., & Amrillah, M. F. (2018). Faktor Penentu Kinerja Pemerintah Daerah. Jurnal Akuntansi Multiparadigma, 9(3), 471–486. https://doi.org/10.18202/jamal.2018.04.9028
  • Al-Faryan, M. A. S., & Shil, N. C. (2023). Governance as an Interplay between Corruption and Polity: Conceptualizing from a National Perspective. Economies, 11(2). https://doi.org/10.3390/economies11020065
  • Alfada, A. (2019). Corruption and Economic Growth in ASEAN Member Countries. Economics and Finance in Indonesia, 65(2), 111. https://doi.org/10.47291/efi.v65i2.628
  • Apriliyanti, I. D., & Kristiansen, S. O. (2019). The logics of political business in state-owned enterprises: the case of Indonesia. International Journal of Emerging Markets, 14(5), 709–730. https://doi.org/10.1108/IJOEM-08-2018-0433
  • Assoum, F., & Alastaire, S. (2023). Only under good governance does public debt improve national income : Evidence from dynamic panel threshold model for Sub-Saharan African countries. 10(March). https://doi.org/10.1016/j.jge.2023.100078
  • Badan Pusat Statistik Indonesia. (2023). Profil Kemiskinan di Indonesia Maret 2023. In Badan Pusat statistik (Issue 57). https://www.bps.go.id/pressrelease/2018/07/16/1483/persentase-penduduk-miskin-maret-2018-turun-menjadi-9-82-persen.html
  • Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being? European Research on Management and Business Economics, 28(2). https://doi.org/10.1016/j.iedeen.2021.100192
  • Choudhury, S. (2023). Non-random selection into entrepreneurship in the realm of government decentralization and corruption. European Journal of Political Economy, 78(February), 102377. https://doi.org/10.1016/j.ejpoleco.2023.102377
  • Dzingai, I., & Fakoya, M. (2017). Effect of corporate governance structure on the financial performance of Johannesburg Stock Exchange (JSE)-listed mining firm. Sustainability, 9(6), 867. https://doi.org/https://doi.org/10.3390/su9060867
  • Fhima, F., Nouira, R., & Sekkat, K. (2023). How does corruption affect sustainable development? A threshold non-linear analysis. Economic Analysis and Policy, 78, 505–523. https://doi.org/10.1016/j.eap.2023.03.020
  • Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman.
  • Hair, J. F., Hult, G. T. M., Ringle, M. C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Model (PLS-SEM) Second Edition. SAGE Publication, Inc.
  • Hair, J. F., Hult, G. T. M., Ringle, M. C., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Review of Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. In Structural Equation Modeling: A Multidisciplinary Journal (Vol. 30, Issue 1). https://doi.org/10.1080/10705511.2022.2108813
  • Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing The Performance of Village Services with Good Governance and Participation. World Development Sustainability, 3(June), 100089. https://doi.org/10.1016/j.wds.2023.100089
  • Harfianah, S., & Faisal. (2023). Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah. 2534–2549.
  • Hartanto, D., Dalle, J., Akrim, A., & Anisah, H. U. (2021). Perceived effectiveness of e-governance as an underlying mechanism between good governance and public trust: a case of Indonesia. Digital Policy, Regulation and Governance , 23(6), 598–616. https://doi.org/10.1108/DPRG-03-2021-0046
  • Hendayani, N., Nur, E., & Yuyetta, A. (2022). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP. 11(2), 1–15.
  • Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, V. 3, No., 283–303. https://doi.org/10.1017/CBO9780511817410.023
  • Kemenkeu. (2022). Indonesia Dalam Forum G20. https://www.kemenkeu.go.id/g20
  • Kementerian PPN. (2020). Pedoman Teknis Penyusunan Rencana Aksi - Edisi II Tujuan Pembangunan Berkelanjutan/ Sustainable Development Goals (TPB/SDGs). Kementerian PPN.
  • Khairudin, K., Rahmawati, R., Winarna, J., & Gantyowati, E. (2022). The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach. Jurnal Ekonomi Dan Bisnis, 25(1), 59–88. https://doi.org/10.24914/jeb.v25i1.5168
  • Klitgaard, R. (1988). Controlling Corruption. University of California Press.
  • Kusuma, P. M., & Kurniasih, L. (2019). Pengaruh Opini Audit Dan Karakteristik Pemerintah Daerah Terhadap Kinerja Pemerintah Kabupaten/Kota. EQUITY, 20(July), 1–23.
  • Latan, H., & Ghozali, I. (2017). Partial Least Squares; Konsep, Metode, dan Aplikasi Menggunakan Program WarpPLS 5.0. Badan Penerbit - Undip.
  • Lukman, Sujianto, A. E., Dwiningtias, K., Luksita, A. C., & Narmaditya, B. S. (2023). Human Development Index, Good Governance Practice and Export: Evidence From Asean Countries. Journal of Eastern European and Central Asian Research, 10(3), 468–477. https://doi.org/10.15549/jeecar.v10i3.1230
  • Lustrilanang, P., Suwarno, Darusalam, P., Rizki, L. T., Omar, N., & Said, J. (2023). The Role of Control of Corruption and Quality of Governance in ASEAN: Evidence from DOLS and FMOLS Test. Cogent Business and Management, 10(1), 1–18. https://doi.org/10.1080/23311975.2022.2154060
  • Mandal, A., & Amilan, S. (2023). Preventing financial statement fraud in the corporate sector: insights from auditors. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-02-2023-0101
  • Manoppo, D. cristian, Winerungan, R. R., & Tanor, L. A. O. (2023). Pengaruh Tingkat Kemakmuran Daerah dan Temuan Audit Terhadap Kinerja Keuangan Pemerintah Daerah. Jurnal Akuntansi Manado (JAIM), 4(2), 428–437. https://doi.org/10.53682/jaim.vi.4170
  • Mardiasmo. (2018). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.
  • Mombeuil, C., & Diunugala, H. P. (2021). UN sustainable development goals, good governance, and corruption: The paradox of the world’s poorest economies. Business and Society Review, 126(3), 311–338. https://doi.org/10.1111/basr.12241
  • Patih, T., & Halistin. (2020). STRUCTURAL EQUATION MODELING DENGAN PARTIAL LEAST SQUARE (SEM-PLS) SERTA APLIKASINYA PADA BIDANG PENDIDIKAN. CV. Pena Perasada.
  • Popova, Y., & Podolyakina, N. (2014). Pervasive Impact of Corruption on Social System and Economic Growth. Procedia - Social and Behavioral Sciences, 110, 727–737. https://doi.org/10.1016/j.sbspro.2013.12.917
  • Putri, C. M., Argilés-Bosch, J. M., & Ravenda, D. (2023). Creating good village governance: an effort to prevent village corruption in Indonesia. Journal of Financial Crime. https://doi.org/10.1108/jfc-11-2022-0266
  • Quah, J. S. T. (2015). Lee Kuan Yew’s enduring legacy of good governance in Singapore, 1959-2015. Asian Education and Development Studies, 4(4), 374–393. https://doi.org/10.1108/AEDS-05-2015-0020
  • Rahayuningtyas, D. P. A., & Setyaningrum, D. (2018). Pengaruh Tata Kelola Dan E-Government Terhadap Korupsi. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(4), 431–450. https://doi.org/10.24034/j25485024.y2017.v1.i4.2597
  • Ratmono, D., Cholbyah, A., Cahyonowati, N., & Darsono, D. (2021). The problem of corruption in government organizations: Empirical evidence from indonesia. Problems and Perspectives in Management, 19(4), 29–39. https://doi.org/10.21511/ppm.19(4).2021.03
  • Setyaningrum, D., Wardhani, R., & Syakhroza, A. (2017). Good public governance, corruption and public service quality: Indonesia evidence. International Journal of Applied Business and Economic Research, 15(19), 327–338.
  • Sholihin, M., & Ratmono, D. (2020). Analisis SEM_PLS edngan WarpPLS 7.0 untuk Hubungan Nonlinear dalam Penelitian Sosial dan Bisnis. Penerbit Andi.
  • Su, H., Lu, Y., Lyulyov, O., & Pimonenko, T. (2023). Good Governance within Public Participation and National Audit for Reducing Corruption. Sustainability (Switzerland), 15(9), 1–17. https://doi.org/10.3390/su15097030
  • Susilo, W. D., Angraeni, S., & Partohap, T. H. (2019). Integrity Assessment Survey: Alternative Performance Measurement of Corruption Eradication. Jurnal Antikorupsi Integritas, 05(2), 165 s/d 189.
  • Triatmanto, B., & Bawono, S. (2023). The interplay of corruption, human capital, and unemployment in Indonesia: Implications for economic development. Journal of Economic Criminology, 2(February), 100031. https://doi.org/10.1016/j.jeconc.2023.100031
  • UN. (2023). Rankings The overall performance of all 193 UN Member States. https://dashboards.sdgindex.org/rankings 10 September 2023 21:05
  • UNDP. (2022). Human Development Report 2021/2022. https://hdr.undp.org/system/files/documents/…report…/hdr2021-22pdf_1.pdf
  • Villoria, M. (2021). Good Governance and Corruption in Latin America . In B. G. Peters, C. A. Tercedor, & C. Ramos (Eds.), The Emerald Handbook of Public Administration in Latin America (pp. 407–435). Emerald Publishing Limited. https://doi.org/10.1108/978-1-83982-676-420201016
  • Wahyuni, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692–712. https://doi.org/10.1108/IMEFM-03-2019-0089
  • Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The effectiveness of payroll system in the public sector to prevent fraud. Journal of Financial Crime, 1982. https://doi.org/10.1108/JFC-08-2017-0075

PDF:

https://jurnal.harianregional.com/akuntansi/full-110065

Published

2023-12-30

How To Cite

HADI, Aditya Anton Atmojo; CHARIRI, Anis. Peningkatan Kinerja Pemerintahan Melalui Good Government Governance dan Pencegahan Korupsi.E-Jurnal Akuntansi, [S.l.], v. 33, n. 12, p. 3220-3233, dec. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-110065. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2023.v33.i12.p08.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 33 No 12 (2023)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License