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