Research Article
The Effect of Head of Local Government Characteristics and Internal Control System on Corruption Level in Indonesia
@INPROCEEDINGS{10.4108/eai.24-1-2018.2292398, author={A Fontanella and A W Ahmad and S Sukartini and N Chandra}, title={The Effect of Head of Local Government Characteristics and Internal Control System on Corruption Level in Indonesia}, proceedings={Proceedings of the 2nd Workshop on Multidisciplinary and Applications (WMA) 2018, 24-25 January 2018, Padang, Indonesia}, publisher={EAI}, proceedings_a={WMA-2}, year={2020}, month={2}, keywords={corruption characteristics local government internal control}, doi={10.4108/eai.24-1-2018.2292398} }- A Fontanella
A W Ahmad
S Sukartini
N Chandra
Year: 2020
The Effect of Head of Local Government Characteristics and Internal Control System on Corruption Level in Indonesia
WMA-2
EAI
DOI: 10.4108/eai.24-1-2018.2292398
Abstract
This research investigates the effect of head of local government characteristics (age, education level, and experience) on corruption level in Indonesia. It also tests the influence of internal control system on relationship between head of local government and corruption. The study was conducted towards 84 heads of local government (regents/mayors) in Indonesia during 2010-2016. The study finds that older heads of local government tend to have higher corruption level. Education level and experience, both from bureaucratic or non-bureaucratic and incumbent or non-incumbent have no significant effect towards corruption. The partial role of internal control has proven to restrain head of local government to commit corruption, particularly of the heads of local government who are aged and those with bureaucratic experience. This study also involves local own-source revenue (Pendapatan Asli Daerah/PAD), society characteristics, financial report accountability, and local government performance as the control variables