The Moderating Role of Natural Resources Between Fiscal Decentralization, Government Internal Audit, Law Enforcement and Corruption: Evidence from Indonesian Local Government
Livia Nathan, Khoirul Aswar, Jumansyah, S. Mulyani, Hardi, Azwir Nasir
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Abstract
This research is a quantitative study which aims to examine the level of corruption in the Indo- nesian local government with its influencing determinants, namely fiscal decentralization, gov- ernment internal audit, and law enforcement and natural resources as moderating variables. The population in this study is the district and city governments in Indonesia. The sample in this study consisted of 81 district governments and 33 city governments based on the purposive sampling method with the criteria of district and city governments having permanent legal force corruption cases in 2019. Testing the hypothesis in this study using Moderated Regression Analysis (MRA) with the SPSS Version 24 program. The results showed that fiscal decentralization had a significant effect on the level of corruption, government internal audit and law enforcement had no significant ef- fect on the level of corruption, natural resources had a significant effect on moderating the effect of fiscal decentralization on the level of corruption. This research was conducted to examine and analyze the factors that can influence the level of corruption in local governments. In addition, with this research, it can be seen how local governments carry out their government affairs and the role of local governments in suppressing the level of corruption.
期刊介绍：
The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.
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