ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPERAN APARAT PENGAWASAN INTERNAL PEMERINTAH DAN PENGENDALIAN KORUPSI TERHADAP KEMANDIRIAN DAERAH |
| Nama: DESWITA MARTINEZ |
| Tahun: 2026 |
| Abstrak This study aims to examine the role of the Government Internal Supervisory Apparatus (APIP) and corruption control in increasing regional independence. Regional independence is a condition in which local governments can manage finances independently without relying on central funds. This study uses data from 1,010 observations consisting of provincial/district/city local governments in Indonesia in 2021-2022, with 505 final samples used after removing 33 regions that did not have corruption control data. The main findings of this study indicate that the ability of APIP and corruption control to carry out effective supervision contributes positively, which ultimately increases regional fiscal independence. Regions that have strong internal supervision tend to have more transparent and accountable budget management, which reduces dependence on central funds. In addition, this study shows that the age of the local government, government status, and geographical location also have a significant effect on the level of fiscal independence. Thus, strengthening the capacity of APIP and increasing the effectiveness of corruption control need to be a priority to achieve sustainable regional independence. |