Audit Pemerintah dan Indikasi Tindak Pidana Korupsi

Evidence of poor governance in a country because the weakness government's role managing public resources which can be addressed by phenomenon corruption. Thus, need for monitoring from an independent bodies to examine financial accountability state finances public. The purpose this study was determine effect audit finding, follow-up audit, and opinion on indication This research conducted at Indonesian provincial government with purposive sampling method. Samples obtained were 33 governments 34 3-year observation period. data taking Summary Reports Supreme Audit Board RI (BPK-RI), Provincial Government Financial Report, Attorney General Indonesia Annual Report 2014-2016. technique way used multiple regression analysis panel approached. findings showed that Findings has significant positive corruption, meanwhile negative