Pengaruh Good Corporate Governance Dan Kondisi Ekonomi Terhadap Tingkat Korupsi Dengan Budaya Sebagai Variabel Moderasi

https://doi.org/10.22146/abis.v11i1.82088

Muhammad Alif Nur Irvan(1*), Dian Kartika Rahajeng(2)

(1) Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari Good Corporate Governance (GCG) pada sebuah negara, budaya nasional dan kondisi ekonomi suatu negara dengan tingkat korupsi yang terjadi pada suatu negara tersebut. Metode penelitian ini menggunakan kuantitatif dengan menggunakan data sekunder. Data yang digunakan dalam penelitian ini ialah data yang diterbitkan oleh transparancy international, indeks budaya dari hosftade insight, dan GDP per kapita dari worldbank. Data yang diambil dalam penelitian ini dimulai dari tahun 2011 hingga tahun 2017. Temuan dari penelitian ini menyimpulkan bahwa GCG dan kondisi ekonomi masih menjadi faktor penting dalam mengurangi tingkat korupsi yang terjadi pada suatu negara. dengan dimasukkannya variabel budaya yang ada pada negara tersebut, efek GCG dan kondisi ekonimi pada korupsi menjadi tidak stabil pada berbagai tingkat signifikansi. Penelitian ini menjadikan budaya sebagai variable moderasi variabel GCG dan kondisi ekonomi terhadap tingkat korupsi sebuah negara. Penelitian menggunakan teori institusi dan teori agensi untuk meneliti antara GCG budaya serta teori segitiga kecurangan dalam meneliti korupsi dengan kondisi perekonomian pada suatu negara.


Keywords


Good Corporate Governance;Budaya Nasional;Kondisi Ekonomi, Korupsi

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DOI: https://doi.org/10.22146/abis.v11i1.82088

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