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/).

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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  -