PERBEDAAN PENYIMPANGAN PENGELOLAAN KEUANGAN NEGARA SEBELUM DAN SESUSDAH DILAKUKANNYA PENILAIAN INISTIATIF ANTI KORUPSI PADA KEMENTRIAN XY Abstraksi / Abstracts:

This study was conducted to compare and obtain empirical evidence of differences on state financial management irregularities before and after the assesment of anti-corruption initiative of the Ministry of XYZ in 2005 - 2014. The hypothesis was tested that irregularities in the financial management of the state prior to the assesment of anti-corruption initiatives differ significantly than after the assesment of anti-corruption initiatives.

Design research is comparative quantitative research, the variable is assesment of anti-corruption initiatives and irregularities in the management of state finances. The sample in this study using nine of the 10 Echelon Unit in the Ministry XYZ conducted an audit by the Inspectorate General of the Ministry of XYZ from 2005 through 2014. Statistical tests performed using Wilcoxon Signed-Ranks Test with significance level used was 0.05.

Results of Wilcoxon Signed-Ranks Test can be delivered as follows: 1) the average value of the state's financial findings before assesment of anti-corruption initiatives greater than after assesment of anti-corruption initiatives; 2) the difference between the findings of state finances after assesment of anti-corruption initiatives and before assesment of anti-corruption initiatives negative value, means the value of the state's financial findings after doing assesment of anti-corruption initiatives smaller than before assesment of anti-corruption initiatives; and 3) irregularities in financial management of state prior to assesment of anti-corruption initiatives significantly different than after assesment of anti-corruption initiatives.


Kata Kunci / Keywords:
assesment of anti-corruption initiatives, irregularities in financial management of state
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