Apakah Kualitas Supreme Audit Institutions dan Tipe Hukum Negara Mempengaruhi Tingkat Korupsi?
Abstract
Abstract
Eradicating corruption is important in sustainable development. This study aims to empirically examine the effect of SAI quality on the level of corruption, and to examine whether variable of state legal types can moderate the relationship between the two. Research using quantitative method with populations are all United Nations member countries in 2012, 2015, and 2017. The research sample was 55 countries. The level of corruption is proxied by Corruption Perception Index. SAI quality is measured using SAI index score, while the legal type variable is in the form of a dichotomy variable with two categories, civil law and common law. The results showed that the quality of SAI has a positive effect on the corruption perception indeks anf the state legal types strengthened the effect of SAI quality on the level of corruption. The implication of this study provide an empirical evidence to regulators that the role of SAI is very important in eradicating corruption.
Keywords: civil law; common law; coruption perception index; SAI.
Abstrak
Pemberantasan tindakan korupsi menjadi hal yang penting dalam pembangunan berkelanjutan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas SAI terhadap tingkat korupsi, dan menguji apakah variabel tipe hukum negara dapat memoderasi hubungan di antara keduanya. Penelitian menggunakan metode kuantitatif dengan populasi penelitian adalah seluruh negara anggota PBB pada tahun pengamatan 2012, 2015 dan 2017. Jumlah negara yang menjadi sampel penelitian sebanyak 55 negara. Tingkat korupsi diproksikan dengan Indeks Persepsi Korupsi. Kualitas SAI diukur menggunakan skor indeks SAI, sedangkan variabel tipe hukum berbentuk dikotomi (dummy) dengan dua kategori, civil law dan common law. Hasil penelitian menunjukkan bahwa kualitas SAI berpengaruh positif terhadap indeks persepsi korupsi dan tipe hukum negara memperkuat pengaruh kualitas SAI terhadap tingkat korupsi. Implikasi penelitian ini memberikan bukti empiris kepada regulator bahwa peran dari SAI sangat penting dalam mengurangi tindak korupsi.
Kata kunci: civil law, common law, indeks persepsi korupsi, SAI
Keywords
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DOI: https://doi.org/10.17509/jpak.v8i1.21444
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