{"id":"https://openalex.org/W4381685131","doi":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","title":"Internal Control Weakness and Corruption: Empirical Evidence from Indonesian Local Governments","display_name":"Internal Control Weakness and Corruption: Empirical Evidence from Indonesian Local Governments","publication_year":2023,"publication_date":"2023-06-05","ids":{"openalex":"https://openalex.org/W4381685131","doi":"https://doi.org/10.26668/businessreview/2023.v8i6.1278"},"language":"en","primary_location":{"id":"doi:10.26668/businessreview/2023.v8i6.1278","doi":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","pdf_url":null,"source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101840537","display_name":"Muhtar Muhtar","orcid":"https://orcid.org/0000-0002-5029-3222","observed_orcids":["https://orcid.org/0000-0002-5029-3222"]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhtar Muhtar","raw_affiliation_strings":[". de corrup\u00e7\u00e3o da Indon\u00e9sia,",".2018","Debilidad del Sistema de Control Interno","Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","as regi\u00f5es da Indon\u00e9sia","investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508"],"raw_orcid":"https://orcid.org/0000-0002-5029-3222","affiliations":[{"raw_affiliation_string":". de corrup\u00e7\u00e3o da Indon\u00e9sia,","institution_ids":[]},{"raw_affiliation_string":".2018","institution_ids":[]},{"raw_affiliation_string":"Debilidad del Sistema de Control Interno","institution_ids":[]},{"raw_affiliation_string":"Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","institution_ids":[]},{"raw_affiliation_string":"as regi\u00f5es da Indon\u00e9sia","institution_ids":[]},{"raw_affiliation_string":"investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","institution_ids":[]},{"raw_affiliation_string":"relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021484785","display_name":"Jaka Winarna","orcid":"https://orcid.org/0000-0002-9817-3422","observed_orcids":["https://orcid.org/0000-0002-9817-3422"]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jaka Winarna","raw_affiliation_strings":[". de corrup\u00e7\u00e3o da Indon\u00e9sia,",".2018","Debilidad del Sistema de Control Interno","Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","as regi\u00f5es da Indon\u00e9sia","investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":". de corrup\u00e7\u00e3o da Indon\u00e9sia,","institution_ids":[]},{"raw_affiliation_string":".2018","institution_ids":[]},{"raw_affiliation_string":"Debilidad del Sistema de Control Interno","institution_ids":[]},{"raw_affiliation_string":"Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","institution_ids":[]},{"raw_affiliation_string":"as regi\u00f5es da Indon\u00e9sia","institution_ids":[]},{"raw_affiliation_string":"investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","institution_ids":[]},{"raw_affiliation_string":"relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5067479388","display_name":"Sutaryo Sutaryo","orcid":"https://orcid.org/0000-0002-9037-7391","observed_orcids":["https://orcid.org/0000-0002-9037-7391"]},"institutions":[{"id":"https://openalex.org/I119896790","display_name":"Sebelas Maret University","ror":"https://ror.org/021hq5q33","country_code":"ID","type":"education","lineage":["https://openalex.org/I119896790"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sutaryo Sutaryo","raw_affiliation_strings":[". de corrup\u00e7\u00e3o da Indon\u00e9sia,",".2018","Debilidad del Sistema de Control Interno","Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","as regi\u00f5es da Indon\u00e9sia","investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508"],"raw_orcid":"https://orcid.org/0000-0002-9037-7391","affiliations":[{"raw_affiliation_string":". de corrup\u00e7\u00e3o da Indon\u00e9sia,","institution_ids":[]},{"raw_affiliation_string":".2018","institution_ids":[]},{"raw_affiliation_string":"Debilidad del Sistema de Control Interno","institution_ids":[]},{"raw_affiliation_string":"Department of Accounting Education, Faculty of Teacher Training and Education, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret. Central Java, Indonesia","institution_ids":["https://openalex.org/I119896790"]},{"raw_affiliation_string":"Governo local, Corrup\u00e7\u00e3o, Fraqueza do Sistema de Controle Interno. DEBILIDAD DEL CONTROL INTERNO Y CORRUPCI\u00d3N: EVIDENCIA EMP\u00cdRICA DE LOS GOBIERNOS LOCALES DE INDONESIA","institution_ids":[]},{"raw_affiliation_string":"as regi\u00f5es da Indon\u00e9sia","institution_ids":[]},{"raw_affiliation_string":"investigaciones emp\u00edricas que cubre de manera integral todas las regiones de Indonesia","institution_ids":[]},{"raw_affiliation_string":"relacionados en Indonesia durante el per\u00edodo fiscal 2010-2018 de 508","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I119896790"],"apc_list":null,"apc_paid":null,"fwci":9.2108,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.9808683,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"8","issue":"6","first_page":"e01278","last_page":"e01278"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.6830999851226807,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.6830999851226807,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.13009999692440033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.05770000070333481,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-weaknesses","display_name":"internal control weaknesses","score":0.796999990940094},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.9380000233650208},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.8700000047683716},{"id":"https://openalex.org/keywords/decentralization","display_name":"decentralization","score":0.8650000095367432},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.515999972820282},{"id":"https://openalex.org/keywords/budget-management","display_name":"budget management","score":0.6340000033378601},{"id":"https://openalex.org/keywords/revenue-administration","display_name":"revenue administration","score":0.9610000252723694},{"id":"https://openalex.org/keywords/accounting-and-financial-reporting","display_name":"accounting and financial reporting","score":0.9629999995231628},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.7900000214576721},{"id":"https://openalex.org/keywords/fraud-theory","display_name":"fraud theory","score":0.8489999771118164},{"id":"https://openalex.org/keywords/anti-corruption","display_name":"anti-corruption","score":0.5680000185966492}],"concepts":[{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.688376784324646},{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.6345696449279785},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.5528804063796997},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.482840359210968},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4816926419734955},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.47573304176330566},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4691929519176483},{"id":"https://openalex.org/C63882131","wikidata":"https://www.wikidata.org/wiki/Q17122954","display_name":"Strengths and weaknesses","level":2,"score":0.4326075613498688},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4270130693912506},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3898650109767914},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.38831987977027893},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3508283197879791},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2323344647884369},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.12446862459182739},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.088581383228302},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08702382445335388},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0737130343914032},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.06658074259757996},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.26668/businessreview/2023.v8i6.1278","doi":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","pdf_url":null,"source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001605780","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=8984871","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/8984871.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, Vol. 8, N\u00ba. 6, 2023 (Ejemplar dedicado a: Continuous publication; e01278)","raw_type":"text (article)"},{"id":"pmh:oai:ojs2.openaccessojs.com:article/1278","doi":null,"is_oa":true,"landing_page_url":"https://openaccessojs.com/JBReview/article/view/1278","pdf_url":"https://openaccessojs.com/JBReview/article/download/1278/938","source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Professional Business Review; Vol. 8 No. 6 (2023): Continuous publication; e01278","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26668/businessreview/2023.v8i6.1278","doi":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","is_oa":true,"landing_page_url":"https://doi.org/10.26668/businessreview/2023.v8i6.1278","pdf_url":null,"source":{"id":"https://openalex.org/S2736802132","display_name":"International Journal of Professional Business Review","issn_l":"2525-3654","issn":["2525-3654"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310312390","host_organization_name":"Tutor Treinamento e Desenvolvimento","host_organization_lineage":["https://openalex.org/P4310312390"],"host_organization_lineage_names":["Tutor Treinamento e Desenvolvimento"],"type":"journal"},"license":"cc-by-nd","license_id":"https://openalex.org/licenses/cc-by-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Professional Business Review","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":1.0,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4381685131.pdf","grobid_xml":"https://content.openalex.org/works/W4381685131.grobid-xml"},"referenced_works_count":48,"referenced_works":["https://openalex.org/W25698938","https://openalex.org/W28805571","https://openalex.org/W87371955","https://openalex.org/W1498905077","https://openalex.org/W1531140568","https://openalex.org/W1661711540","https://openalex.org/W1927139357","https://openalex.org/W1983211012","https://openalex.org/W2214599897","https://openalex.org/W2496081324","https://openalex.org/W2521548278","https://openalex.org/W2576460707","https://openalex.org/W2588447702","https://openalex.org/W2620731773","https://openalex.org/W2744009788","https://openalex.org/W2774655070","https://openalex.org/W2791299021","https://openalex.org/W2793996132","https://openalex.org/W2795750180","https://openalex.org/W2804139479","https://openalex.org/W2807055195","https://openalex.org/W2898829158","https://openalex.org/W2903130408","https://openalex.org/W2905003852","https://openalex.org/W2920062253","https://openalex.org/W2920249601","https://openalex.org/W2920862322","https://openalex.org/W2924145033","https://openalex.org/W2966589513","https://openalex.org/W2972942326","https://openalex.org/W2982563486","https://openalex.org/W2998260105","https://openalex.org/W3003664978","https://openalex.org/W3011616578","https://openalex.org/W3037995118","https://openalex.org/W3087868439","https://openalex.org/W3088897611","https://openalex.org/W3094867192","https://openalex.org/W3108114038","https://openalex.org/W3141544738","https://openalex.org/W3205524524","https://openalex.org/W3205714893","https://openalex.org/W4206634072","https://openalex.org/W4229559717","https://openalex.org/W4310731787","https://openalex.org/W4323049692","https://openalex.org/W4323049693","https://openalex.org/W4323049757"],"related_works":["https://openalex.org/W3009855177","https://openalex.org/W2782847084","https://openalex.org/W2999983948","https://openalex.org/W2766438394","https://openalex.org/W2561170969","https://openalex.org/W4413455836","https://openalex.org/W2972942326","https://openalex.org/W4413765843","https://openalex.org/W4417074633","https://openalex.org/W7014458363"],"abstract_inverted_index":{"Purpose:":[0],"Corruption":[1],"still":[2,116],"becomes":[3],"a":[4,18],"serious":[5],"problem":[6],"in":[7,9,32,60,72,98,155,164,192,204,220,239],"Indonesia":[8,73],"the":[10,23,41,44,50,53,68,96,107,153,156,162,170,180,187,200,221,225,237,247,254],"decentralization":[11],"era.":[12],"This":[13],"paper":[14],"aims":[15],"at":[16],"providing":[17,244],"comprehensive":[19,252],"empirical":[20,249],"examination":[21],"regarding":[22],"effect":[24,149],"of":[25,83,202,227,246],"internal":[26,54,111,130,142,188,216],"control":[27,55,112,131,143,189,217],"system":[28,113,190,218],"weaknesses":[29,56,119,154,163],"on":[30,150,179],"corruption":[31,58,97,203,228,241],"Indonesian":[33,99,193,240,256],"local":[34,205,231],"governments":[35],"(LGs).":[36],"Theoretical":[37],"framework:":[38],"By":[39],"drawing":[40],"concept":[42],"from":[43,67,78,124],"fraud":[45],"theories":[46],"and":[47,159,166,169],"agency":[48],"theory,":[49],"study":[51,184,235],"explores":[52],"as":[57],"determinants":[59],"LGs.":[61],"Design/methodology/approach:":[62],"We":[63],"use":[64],"secondary":[65],"data":[66,89],"related":[69],"regulating":[70],"bodies":[71],"during":[74,106],"2010-2018":[75],"fiscal":[76],"period":[77],"508":[79],"LGs":[80,100,194,222],"with":[81,87],"total":[82],"4530":[84],"observations,":[85],"analyzed":[86],"panel":[88],"regression.":[90],"Findings:":[91],"Our":[92,126],"findings":[93],"suggest":[94],"that":[95,120,129,140,186,251],"has":[101,117,121,147],"not":[102,122],"experienced":[103],"significant":[104,118],"decrease":[105],"observation":[108],"period.":[109],"The":[110,207,234],"implementation":[114,191],"also":[115,138,146],"improved":[123],"2010-2018.":[125],"analysis":[127,137],"demonstrates":[128],"weakness":[132,144],"positively":[133],"affects":[134],"corruption.":[135],"Further":[136],"reveals":[139],"all":[141],"element":[145],"positive":[148],"corruption,":[151],"both":[152],"budget,":[157],"revenue,":[158],"expenditure":[160],"administration,":[161],"accounting":[165],"financial":[167],"reporting,":[168],"structure":[171],"weaknesses.":[172],"Research,":[173],"Practical":[174],"&":[175],"Social":[176],"implications:":[177],"Based":[178],"research":[181],"findings,":[182],"our":[183],"emphasizes":[185],"needs":[195],"urgent":[196],"improvement":[197],"to":[198,211,223],"support":[199],"prevention":[201],"level.":[206],"policymakers":[208],"are":[209],"required":[210],"take":[212],"strategic":[213],"efforts":[214],"for":[215],"reform":[219],"reduce":[224],"likelihood":[226],"by":[229,243],"irresponsible":[230],"authorities.":[232],"Originality/value:":[233],"fills":[236],"limitation":[238],"literature":[242],"one":[245],"earliest":[248],"investigation":[250],"covers":[253],"whole":[255],"regions.":[257]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-06-23T00:00:00"}
