ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KORUPSI ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) DI SUMATERA BARAT

Abstract

APBD is one of the most potential target to be corrupted by the irresponsible government officer. For that reason, the participation of the society is needed in arranging APBD because it's related to environment of the society itself, in which the individual and the organization are placed, and also the norms so that the corruption of the APBD could be reduced. The society doesn't aware that they will take disadvantage of the corruption. The fight toward corruption will be success if the society wants to get involved. The purpose of this research is to find out the impact factors which affect the corruption of local fund (APBD) in West Sumatra. Those factors are: the attitude of the individual, governmental organization, and the control. This analysis is based on data taken from 228 responder from local government, academics, and students by using questioner. The method used on this research is multiple regression analysis method. The result of the analysis shows that the attitude of the individual, governmental organization and the control have a significant effect toward corruption of the local fund (APBD) in West Sumatra. Keywords: the attitude of the individual, governmental organization, the control, and corruption of APBD