The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue
- DOI
- 10.2991/iccelst-ss-19.2019.6How to use a DOI?
- Keywords
- Audit Detection, Post-Audit Rectification, Corruption, Government Performance
- Abstract
This study aims to examine the role of government audit in controlling corruption and examine their impact on government performance and tax revenue. Specifically, this study examines the effect of audit detection and post-audit rectification on corruption and examines the effect of corruption and government performance on tax revenue. Method of analysis used is structural equation modeling with AMOS software. The data analysis using secondary data with 108 observations from 34 provincial governments in Indonesia. The results found evidence that audit detection has significant affect on corruption. This study also found that the level of corruption and government performance have significant affect on tax revenue. However, this finding has no evidence of effect between post-audit rectification and corruption. The results of this study show implications that government must be able to strengthen the auditor's role in detecting fraud and exposing corruption activities. In addition, the government also expected to make policies that can improve real performance not only as a formality, because in the tax moral literature revealed that taxpayers partially respond to government demands for pay taxes based on their evaluation of government performance.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Muhammad Ahyaruddin AU - Zul Azmi PY - 2019/12 DA - 2019/12 TI - The Role of Government Auditing in Corruption Control and Its Impact on Government Performance and Tax Revenue BT - Proceedings of the International Conference of CELSciTech 2019 - Social Sciences and Humanities track (ICCELST-SS 2019) PB - Atlantis Press SP - 74 EP - 79 SN - 2352-5398 UR - https://doi.org/10.2991/iccelst-ss-19.2019.6 DO - 10.2991/iccelst-ss-19.2019.6 ID - Ahyaruddin2019/12 ER -