PENGARUH MANAJEMEN PEMERINTAHAN TERHADAP KUALITAS SUPREME AUDIT INSTITUTION DAN IMPLIKASINYA TERHADAP TINGKAT KORUPSI (KAJIAN LINTAS NEGARA)

    Nur Israq Fauziah, - and Budi Supriatono Purnomo, - and R. Nelly Nur Apandi, - (2025) PENGARUH MANAJEMEN PEMERINTAHAN TERHADAP KUALITAS SUPREME AUDIT INSTITUTION DAN IMPLIKASINYA TERHADAP TINGKAT KORUPSI (KAJIAN LINTAS NEGARA). S2 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh manajemen pemerintahan terhadap kualitas Supreme Audit Institution dan implikasinya terhadap Tingkat korupsi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Penelitian ini mengambil sampel sebanyak 67 negara PBB pada tahun 2021 dan 2023. Penelitian ini menggunakan data sekunder yang diperoleh dari Lembaga survey global. Metode analisis yang digunakan Partial Least Square. Hasil penelitian menunjukan bahwa Pilar Pembangunan sosial berpengaruh negatif secara signifikan terhadap Kualitas Supreme Audit Institution; Pilar Pembangunan ekonomi berpengaruh positif namun tidak signifikan terhadap kualitas Supreme Audit Institution; Pilar Pembangunan lingkungan berpengaruh negative namun tidak signifikan terhadap kualitas Supreme Audit Institution; Pilar Pembangunan Hukum dan tata kelola berpengaruh positif secara signifikan terhadap Supreme Audit Institution; Kualitasi Supreme Audit Institution berpengaruh negatif dan signifikan terhadap Tingkat korupsi; Pilar Pembangunan sosial dimediasi oleh kualitas Supreme Audit Institution berpengaruh secara positif secara signifikan terhadap Tingkat korupsi;; pilar Pembangunan lingkungan dimediasi oleh kualitas Supreme Audit Institution berpengaruh positif namun tidak signifikan terhadap Tingkat korupsi; pilar pembangunan ekonomi dan lingkungan & tata Kelola yang dimediasi oleh kualitas Supreme Audit Institution berpengaruh negatif namun tidak signifikan terhadap Tingkat korupsi This study aims to examine the influence of government management on the quality of Supreme Audit Institutions and its implications for the level of corruption. This research employs a quantitative method with a causal associative approach. The study samples 67 UN member countries in the years 2021 and 2023. Secondary data were obtained from global survey institutions. The analytical method used is Partial Least Square (PLS). The results show that the Social Development Pillar has a significant negative effect on the quality of Supreme Audit Institutions; the Economic Development Pillar has a positive but insignificant effect on the quality of Supreme Audit Institutions; the Environmental Development Pillar has a negative but insignificant effect on the quality of Supreme Audit Institutions; the Legal and Governance Development Pillar has a significant positive effect on the quality of Supreme Audit Institutions. Furthermore, the quality of Supreme Audit Institutions has a significant negative effect on the level of corruption. In terms of mediation effects, the Social Development Pillar, mediated by the quality of Supreme Audit Institutions, has a significant positive effect on the level of corruption; the Economic Development Pillar, mediated by the quality of Supreme Audit Institutions, has a negative but insignificant effect on the level of corruption; the Environmental Development Pillar, mediated by the quality of Supreme Audit Institutions, has a positive but insignificant effect on the level of corruption; and the Legal and Governance Development Pillar, mediated by the quality of Supreme Audit Institutions, has a negative but insignificant effect on the level of corruption.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S2)
    Additional Information: https://scholar.google.com/citations?hl=en&user=lxG72iYAAAAJ ID SINTA Dosen Pembimbing: BUDI SUPRIATONO PURNOMO: 5996343 R. NELLY NUR APANDI: 0015118005
    Uncontrolled Keywords: Manajemen Pemerintahan, Supreme Audit Institution, Tingkat Korupsi, Sustainability Development Goals, PBB. Government Management, Supreme Audit Institution, Corruption Level, Sustainable Development Goals, United Nations.
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > S2 Magister Ilmu Akutansi
    Depositing User: NUR ISRAQ FAUZIAH
    Date Deposited: 30 Sep 2025 01:13
    Last Modified: 30 Sep 2025 01:13
    URI: http://repository.upi.edu/id/eprint/141200

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