Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Dan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) Terhadap Indeks Persepsi Korupsi Indonesia

Abstract

This  thesis  aims  to  determine  whether  the  maturity  of  the  implementation  of  the government   internal   control  system  (SPIP)  and  the  capability  of  the  provincial /district/city  government  internal  control  apparatus  (APIP)  in  Indonesia  affect  the  corruption  perception index  in  Indonesia. The sample used in this study were 508 districts  / cities   in   Indonesia    during    2017-2019.    This    research    was    conducted    with    a  quantitative  approach  processed  with  the  help  of  SPSS.  This  study  uses  quantitative  analysis  methods which include descriptive analysis, classical assumptions, simple linear  regression,  hypothesis testing t test, F test, and the coefficient of determination (R2). The results of this study indicate that the maturity SPIP and the capabilities APIP in provinces/  istricts/cities  in  Indonesia  have  an  influence  on  the  corruption  perception  index  in Indonesia