Abstract:
This research was conducted to know the effect of contingent factors, such: audit opinion, audit
findings, follow-up on audit, and the rank of Local Government Implementation Report ( LGIR) towards
the level of corruption of the provincial government in Indonesia. The population of this research is local
governments who have mandate to enhance good governance. Population target of this research is 34
Provinces in Indonesia, data that can be used for research are 30 Provinces witih 60 sampel. This
research is an associative quantitative study to explain the effect of contingent factors of 4 (four) variables
independent on dependent variable by using a statistical test the regression model. The results of this
study indicate that audit opinion, audit findings, and follow-up on audit results do not affect towards the
level of corruption in Provincial governments in Indonesia. Meanwhile, empirical fact, rank of the Local
Government Implementation Report (LGIR), shows that it has a positive effect on the level of corruption
in the provincial government in Indonesia. This proves that the Provincial government which obtained the
Unqualified Opinion with audit findings and follow-up on audits by the Supreme Audit Board (BPK) did
not contribute to the level of corruption of the provincial government in Indonesia. This is identified even
though the formal performance of the provincial government is good but it does not mean that the level of
corruption is decreasing. As additional finding, because corruption is a form of human failure type, it
violates the rules, as part of fraud that can be identified, and can be identified as culture. Therefore, it
requires combating corruption that is not only based on compliance for regulations, but it needs with fulfil
ethical intelligence (reactive intelligence with values). As human development manner for the
controlling of Individuals in organization from influence environment, implementation that more
remain certain for accountability culture. It depends on contingent factors, such as, culture (power
distance and individualism for ethical intelligence link with organizational intelligence) as trigger
corruption (appear as artifact-culture). These aspects as contingent seem to be more decisive than the
reserach variables that have been discussed.
