The Effect Of Good Governance And The Implementation Of Integrity Zones On Corruption Prevention (A Study On Skpd Apparatus In North Sumatra Province)

Salman Farizi; Rahima Purba; Renny Maisyarah

doi:10.61994/equivalent.v4i1.1781

Authors

Salman Farizi Universitas Pembangunan Panca Budi, Medan, North Sumatera Author
Rahima Purba Universitas Pembangunan Panca Budi, Medan, North Sumatera Author
Renny Maisyarah Universitas Pembangunan Panca Budi, Medan, North Sumatera Author

DOI:

https://doi.org/10.61994/equivalent.v4i1.1781

Keywords:

Understanding Audit , Procedures, Investigative Audits, Auditor Experience and Proof of Fraud

Abstract

This study aims to analyze the influence of good governance and the implementation of the Integrity Zone on corruption prevention among regional government apparatus in North Sumatra Province. The urgency of this research is based on the importance of strengthening regional governance in suppressing corrupt practices. The study used a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. Data were collected through questionnaires from 80 respondents from regional government apparatus. The results show that good governance and the implementation of the Integrity Zone have a positive and significant effect on corruption prevention. This finding indicates that the implementation of good governance and the Integrity Zone are effective in suppressing corrupt behavior. The novelty of this research lies in its theoretical and practical contributions to strengthening bureaucratic reform and regional corruption prevention policies

References

Awang, N., Hussin, N. S., Razali, F. A., Lyana, S., & Talib, A. (2020). Fraud triangle theory: calling for new factors. Board, 7, 54-64.

Afyare, A. A. (2024). The Role of Good Governance in Conflict Resolution in Somali Politics. Available at SSRN 4881365.

Azzunaika, R. G., Nugroho, K. S., & Yulianti, R. (2023). Development of Integrity Zones in Realizing the Quality of Public Services at the Cilegon Police. JDKP Journal of Decentralization and Public Policy, 4(2).

Ceschel, F., Hinna, A., & Homberg, F. (2022). Public sector strategies in curbing corruption: A review of the literature. Public Organization Review, 22(3), 571-591.

Cornell, A., & Sundell, A. (2020). Money matters: The role of public sector wages in corruption prevention. Public Administration

Delmana, L. P. (2019). The Effect of the Implementation of Good Governance in E-Purcashing on Corruption Prevention. Journal of Government Science Widya Praja, 45(1), 47-62.

Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management review, 22(1), 20-47.

Ernalis, F., Jahidin, T., & Yusrawati, Y. (2024). Optimizing Good Governance Principles to Improve Public Services in Bireuen Regency. Innovative: Journal Of Social Science Research, 4(5), 9319-9335.

Goddard, A., Assad, M., Issa, S., Malagila, J., & Mkasiwa, T. A. (2016). The two publics and institutional theory–A study of public sector accounting in Tanzania. Critical Perspectives on Accounting, 40, 8-25.

S. M. H., Edwinarta, C. D., & Fauzia, M. E. (2022). Implications of the development of integrity zones in the bureaucratic reform of immigration services at the Tanjung Perak immigration office. Journal of Social Sciences and State Administration Vol, 6(02).

Kassem, R., & Higson, A. (2012). The new fraud triangle model. Journal of emerging trends in economics and management sciences, 3(3), 191-195.

Kluvers, R., & Tippett, J. (2011, December). An exploration of stewardship theory in a Not-for-Profit organisation. In Accounting Forum (Vol. 35, No. 4, pp. 275-284). No longer published by Elsevier.

Mohajan, H. K. (2020). Quantitative research: A successful investigation in natural and social sciences. Journal of economic development, environment and people, 9(4), 50-79.

Ochrana, F., Půček, M. J., & Plaček, M. (2018). Detecting and reducing corruption risk and fraud in the public sector. Charles University in Prague, Karolinum Press.

PAN-RB Ministerial Regulation No. 90 of 2021. Development and Evaluation of Integrity Zones (ZI) Towards Corruption-Free Areas (WBK) and Clean Bureaucratic Areas to Serve (WBBM) in government agencies.

Peltier-Rivest, D. (2018). A model for preventing corruption. Journal of Financial Crime, 25(2), 545-561.

Purba, R. B., & Amrul, A. M. (2018). Implementation of the Regional Financial Accounting System, Public Transparency and Financial Accountability Control Activities at the Regional Financial Agency of Tanah Datar Regency. Journal of Accounting and Business Research, 18(2), 140-152.

Purba, R. B. (2017). The Effect of the Implementation of the Regional Financial Accounting System, Public Transparency and Control Activities on Financial Accountability in the Regional Finance Agency of Tanah Datar Regency: Rahima Br. Purba, SE, M. Si., Ak., CA and Azima Medina Amrul, SE. Journal of Business and Public Accounting, 8(1), 99-111.

Purba, R. B., Aulia, F., Tarigan, V. C. E., Pramono, A. J., & Umar, H. (2022). Detection of corruption in village fund management using fraud analysis. Calitatea, 23(190), 120-128.

Sawir, M., Aljurida, A. A., & Susilawaty, S. (2025). Evaluation of the Application of Good Governance Principles in Regional Budget Management. Journal of Public Policy, 1(1), 1-16.

Trisia, S., & Azairin, M. P. (2024). Integrity Zone and Irony of Corrupt Behavior of Law Enforcement Officials. National Law Magazine, 54(2), 216-238.

Yadav, A., Gyamfi, B. A., Asongu, S. A., & Behera, D. K. (2024). The role of green finance and governance effectiveness in the impact of renewable energy investment on CO2 emissions in BRICS economies. Journal of environmental management, 358, 120906.