Professional Documents
Culture Documents
Arens, A.A. et.al. 2010. Auditing and Assurance Services An Integrated Approach, 13th
edition. New Jersey: Pearson Education Inc.
Arles, Leardo dan Anita. 2013. Akuntansi Forensik dalam Upaya Pemberantasan Tindak
Pidana Korupsi di Indonesia. Jurnal Universitas Riau. Hal 1.
Association of Certified Fraud Examiners. (2012). Report to the nations on occupational
fraud and abuse.
Asworo, H.T dan Supriadi, A. 15 Juli 2010. Bapepam-LK Akan Panggil Auditor Laporan
Bakrie. Bisnis Indonesia
Bhattacharyya, S. dan Jha, R. 2009. Economic growth, law and corruption: Evidence from
India.
Chetwynd, Eric, Frances Chetwynd, dan Bertram Spector. 2003. Corruption and Poverty: A
Review of Recent Literature. Washington, Dc USA: Management System International
Coram, P. Ferguson, C. dan Moroney, R. 2008. Internal Audit, Alternative Internal Audit
Structures and The Level of Misapropriation of Assets Fraud. Accounting and Finance,
vol 48, hal. 543-559.
Dwiputrianti, S. (2008). Efektivitas laporan hasil temuan pemeriksaan dalam mewujudkan
reformasi transparansi fiskal dan akuntabilitas sektor publik di Indonesia. Jurnal Ilmu
Administrasi, vol. V, no. 4, hal. 338-355.
Dye, K. M., and Stapenhurst, R. 1998. Pillars of integrity: The importance of supreme audit
institution in curbing corruption. Working Papers - Economic Development Institute of
the World Bank.
Eisenhardt, Kathleen M. 1989. Agency Theory: An Assesment and Review. The Academy of
Management Review, vol. 14, No. 1, hal 57-74.
Fadjar, Mukti. 2002. Korupsi dan Penegakan Hukum dalam pengantar Kurniawan, L. 2002.
Menyingkap Korupsi di Daerah. Intrans Malang.
Ferraz, C., and Finan, F. (2007). Electoral accountability and corruption in local
governments: Evidence from audit reports. IZA Discussion Paper Series, No. 2843.
Huefner, R. J. (2011). Fraud risks in local government: An analysis of audit findings. Journal
of Forensic & Investigative Accounting, vol. 3, issue 3, pp. 111-125.
Imam Ghozali, Aplikasi Analisis Multivariate Dengan Program IBM SPSS,
Badan Penerbit Universitas Diponegoro, Semarang, 2009.
____________. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19, Badan
Penerbit Universitas Diponegoro, Semarang, 2011
Indonesia Corruption Watch. 2015. laporan Tren Korupsi Semester I 2015.
Khair, Almanna. (2015). The Effect of The Achievemments of The Financial Statements
Opinion, Internal Control System, and Evaluation Score of Performance Accountability
to The State Loses at The Public Sector Instances in Indonesia.
Khan, M. A. (2006). Role of audit in fighting corruption. Ad Hoc Group Meetingon Ethics,
Integrity, and Accountability in the Public Sector: Re-buildingPublic Trust in
Government through the Implementation of the UN Convention against Corruption. St.
Petersburg, Russia.
Liestiani, A. 2008. Pengungkapan Laporan Keuangan Pemerintah Daerah kabupaten/ Kota
di Indonesia. (Skripsi Tidak Dipublikasikan). Depok: Fakultas Ekonomi Universitas
Indonesia.
Liu, J. and Lin, B. 2012. Government auditing and corruption control: Evidence from
Chinas provincial panel data. China Journal of Accounting Research, vol. 5. Hal. 163186
Masyitoh, dkk. 2015. Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Audit
terhadap Persepsi Korupsi pada Pemerintah Daerah Tingkat II Tahun 2008-2010.
Simposium Nasional Akuntansi 18 Medan
Meckling, William dan Jensen. 1976. Theory of the Firm: Managerial Behavior, Agency Cost
and Ownership Structure. Journal of Financial Economics 3. Hal 305-360.