The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence
Abstract
This study aims to examine the role of the government internal supervisory apparatus (APIP) and corruption control in enhancing regional fiscal independence. Regional fiscal independence refers to the condition where local governments can manage their finances autonomously without relying on central government funds. The study uses data from 1,018 observations consisting of provincial/regency/city governments in Indonesia during 2021-2022, with a final sample of 509 after excluding 33 regions lacking corruption control data. The main findings show that APIP’s capacity for effective supervision positively contributes to corruption control and ultimately increases regional fiscal independence. Regions with strong internal supervision tend to have more transparent and accountable budget management, reducing dependence on central funds. Furthermore, the study reveals that the age of the regional government, government status, and geographic location also significantly affect the level of fiscal independence. Therefore, strengthening APIP capacity and improving the effectiveness of corruption control should be prioritized to achieve sustainable regional fiscal independence.
Downloads
Download data is not yet available.
References
Angelina, N., Efni, Y., & Rasuli, M. (2020). Pengaruh belanja modal, pendapatan asli daerah dan dana alokasi umum terhadap kinerja keuangan dengan pengawasan sebagai variabel moderating di kabupaten/kota provinsi Riau tahun 2014-2018. Bahtera Inovasi, 4(1), 36-53. Doi: 10.31629/bi.v4i1.2757.
Astuti, D. A. L., Winoto, J., & Suprehatin, S. (2024). Strategi pencegahan korupsi untuk menurunkan tingkat korupsi daerah. Jurnal Aplikasi Bisnis & Manajemen, 10(1), 251-262. [https://doi.org/10.17358/jabm.10.1.251](https://doi.org/10.17358/jabm.10.1.251).
DJPK (Direktorat Jenderal Perimbangan Keuangan). (n.d.). Indeks kemandirian fiskal. Kementerian Keuangan Republik Indonesia. [https://djpk.kemenkeu.go.id/?p=5412](https://djpk.kemenkeu.go.id/?p=5412)
Erika, E., Nur, M., & Masruddin, M. (2017). Strengthening the role of the government internal supervisory apparatus (APIP) in promoting regional fiscal independence through effective oversight of locally generated revenue (PAD) management and the prevention of corruption. International Journal of Economics & Financial Issues, 7(4), 481-487.
Ermawati, E., & Aswar, K. (2020). Assessing regional finance independence in Indonesian local governments. European Journal of Business & Management Research, 5(1), 1-5. [https://doi.org/10.24018/ejbmr.2020.5.1.178](https://doi.org/10.24018/ejbmr.2020.5.1.178)
Fahrizal, M. F., & Bintoro, Y. J. (2022). Desentralisasi fiskal dalam pengelolaan keuangan daerah. Jurnal Manajemen Kewirausahaan, 19(1), 73-84. [https://doi.org/10.33370/jmk.v19i1.734](https://doi.org/10.33370/jmk.v19i1.734).
Fitri, F., Yudianto, I., & Mulyani, S. (2025). Pengaruh fiscal stress dan kapabilitas APIP terhadap penyerapan anggaran Pemda di Indonesia. Jurnal Proaksi, 12(2), 345-359. [https://doi.org/10.32534/jpk.v12i2.6998](https://doi.org/10.32534/jpk.v12i2.6998).
Gazali, M., Hisanuddin, L. O. I., & Rasmuin. (2024). Fungsi pengawasan internal oleh aparat pengawasan intern pemerintah (APIP) pada pemerintah daerah Kabupaten Buton Selatan. Governance, 12(2), 168-180. [https://doi.org/10.33558/governance.v12i2.9573](https://www.google.com/search?q=https://doi.org/10.33558/governance.v12i2.9573).
Indriyani, D., Abdullah, M. I., Furqan, A. C., Meldawati, L., & Megawati. (2024). Achieving sustainable development goals (SDGs) through government effectiveness and control over corruption (a cross-country study). Journal of Applied Accounting (JAA), 3(2), 67-79.
Izzati, N. R., Arfa, M. F. A., Pebriansyah, T. P., Na’im, A., & Asnawi, M. N. (2024). Analisis perlindungan hukum terhadap kekayaan intelektual dalam ekonomi kreatif di Indonesia. Anayasa: Journal of Legal Studies, 2(1), 10-22.
Karso, A. J. (2022). Buku ajar good governance. Samudra Biru.
Khoirunnisa, M., & Sofilda, E. (2023). Determinasi kemandirian daerah di Sumatera Utara. Jurnal Ekonomi Trisakti, 3(2), 3823–3832. [https://doi.org/10.25105/jet.v3i2.18177](https://www.google.com/search?q=https://doi.org/10.25105/jet.v3i2.18177).
Oktaviani, E. A., Waluyo, W., & Hermawan, S. (2022). Peran aparat pengawasan internal pemerintah terhadap akuntabilitas pengelolaan keuangan negara dalam penanganan pandemi covid-19. Jurnal Discretie: Jurnal Bagian Hukum Administrasi Negara, 3(1), 25-36.
Paranata, A. (2022). The miracle of anti-corruption efforts and regional fiscal independence in plugging budget leakage: Evidence from western and eastern Indonesia. Heliyon, 8(10), 1-14. [https://doi.org/10.1016/j.heliyon.2022.e11153](https://doi.org/10.1016/j.heliyon.2022.e11153).
Primastuti, A., Nooraini, A., & Arif, A. (2020). Is government internal control system effective to prevent corruption today? Test Enginering & Management, 83, 11780-11787.
Riwanto, A., & Suryaningsih, S. (2024). Local government corruption prevention strategy to realize good local governance. Refleksi Hukum: Jurnal Ilmu Hukum, 9(1), 1-20. [https://doi.org/10.24246/jrh.2024.v9.i1.p1-20](https://doi.org/10.24246/jrh.2024.v9.i1.p1-20).
Rohanda, A., & Azhar, I. (2023). Pengaruh belanja modal, pendapatan asli daerah, dan dana alokasi umum terhadap kinerja keuangan daerah (studi pada Kabupaten Aceh Tamiang). Jurnal Mahasiswa Akuntansi Samudra, 4(5), 287-301. [https://doi.org/10.33059/jmas.v4i5.8367](https://doi.org/10.33059/jmas.v4i5.8367).
Sakinah, H., Furqan, A. C., & Meldawati, L. (2024). Achieving the SDGs through strengthening the capabilities of APIP and corruption control in Indonesia. In Riau International Conference on Economics, Business & Accounting (RICEBA) Proceedings, 1(1), 185-195.
Sanga, K. P., & Yulia Jaeng, W. M. (2023). Analisis kemandirian keuangan daerah Kabupaten Flores Timur. Journal on Education, 5(2), 2721-2728. [https://doi.org/10.31004/joe.v5i2.916](https://doi.org/10.31004/joe.v5i2.916).
Wibisono, E., & Khoirunurrofik, K. (2023). Analisis hubungan pencegahan korupsi dan pajak daerah di Indonesia tahun 2018-2020. Jurnal Kebijakan Ekonomi, 18(1), 33-45. [https://doi.org/10.21002/jke.2023.03](https://doi.org/10.21002/jke.2023.03).
Yudanto, L. A., & Pesudo, D. A. A. (2020). Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government). The Indonesian Accounting Review, 10(2), 183-199. [https://doi.org/10.14414/tiar.v10i2.2140](https://doi.org/10.14414/tiar.v10i2.2140).
Astuti, D. A. L., Winoto, J., & Suprehatin, S. (2024). Strategi pencegahan korupsi untuk menurunkan tingkat korupsi daerah. Jurnal Aplikasi Bisnis & Manajemen, 10(1), 251-262. [https://doi.org/10.17358/jabm.10.1.251](https://doi.org/10.17358/jabm.10.1.251).
DJPK (Direktorat Jenderal Perimbangan Keuangan). (n.d.). Indeks kemandirian fiskal. Kementerian Keuangan Republik Indonesia. [https://djpk.kemenkeu.go.id/?p=5412](https://djpk.kemenkeu.go.id/?p=5412)
Erika, E., Nur, M., & Masruddin, M. (2017). Strengthening the role of the government internal supervisory apparatus (APIP) in promoting regional fiscal independence through effective oversight of locally generated revenue (PAD) management and the prevention of corruption. International Journal of Economics & Financial Issues, 7(4), 481-487.
Ermawati, E., & Aswar, K. (2020). Assessing regional finance independence in Indonesian local governments. European Journal of Business & Management Research, 5(1), 1-5. [https://doi.org/10.24018/ejbmr.2020.5.1.178](https://doi.org/10.24018/ejbmr.2020.5.1.178)
Fahrizal, M. F., & Bintoro, Y. J. (2022). Desentralisasi fiskal dalam pengelolaan keuangan daerah. Jurnal Manajemen Kewirausahaan, 19(1), 73-84. [https://doi.org/10.33370/jmk.v19i1.734](https://doi.org/10.33370/jmk.v19i1.734).
Fitri, F., Yudianto, I., & Mulyani, S. (2025). Pengaruh fiscal stress dan kapabilitas APIP terhadap penyerapan anggaran Pemda di Indonesia. Jurnal Proaksi, 12(2), 345-359. [https://doi.org/10.32534/jpk.v12i2.6998](https://doi.org/10.32534/jpk.v12i2.6998).
Gazali, M., Hisanuddin, L. O. I., & Rasmuin. (2024). Fungsi pengawasan internal oleh aparat pengawasan intern pemerintah (APIP) pada pemerintah daerah Kabupaten Buton Selatan. Governance, 12(2), 168-180. [https://doi.org/10.33558/governance.v12i2.9573](https://www.google.com/search?q=https://doi.org/10.33558/governance.v12i2.9573).
Indriyani, D., Abdullah, M. I., Furqan, A. C., Meldawati, L., & Megawati. (2024). Achieving sustainable development goals (SDGs) through government effectiveness and control over corruption (a cross-country study). Journal of Applied Accounting (JAA), 3(2), 67-79.
Izzati, N. R., Arfa, M. F. A., Pebriansyah, T. P., Na’im, A., & Asnawi, M. N. (2024). Analisis perlindungan hukum terhadap kekayaan intelektual dalam ekonomi kreatif di Indonesia. Anayasa: Journal of Legal Studies, 2(1), 10-22.
Karso, A. J. (2022). Buku ajar good governance. Samudra Biru.
Khoirunnisa, M., & Sofilda, E. (2023). Determinasi kemandirian daerah di Sumatera Utara. Jurnal Ekonomi Trisakti, 3(2), 3823–3832. [https://doi.org/10.25105/jet.v3i2.18177](https://www.google.com/search?q=https://doi.org/10.25105/jet.v3i2.18177).
Oktaviani, E. A., Waluyo, W., & Hermawan, S. (2022). Peran aparat pengawasan internal pemerintah terhadap akuntabilitas pengelolaan keuangan negara dalam penanganan pandemi covid-19. Jurnal Discretie: Jurnal Bagian Hukum Administrasi Negara, 3(1), 25-36.
Paranata, A. (2022). The miracle of anti-corruption efforts and regional fiscal independence in plugging budget leakage: Evidence from western and eastern Indonesia. Heliyon, 8(10), 1-14. [https://doi.org/10.1016/j.heliyon.2022.e11153](https://doi.org/10.1016/j.heliyon.2022.e11153).
Primastuti, A., Nooraini, A., & Arif, A. (2020). Is government internal control system effective to prevent corruption today? Test Enginering & Management, 83, 11780-11787.
Riwanto, A., & Suryaningsih, S. (2024). Local government corruption prevention strategy to realize good local governance. Refleksi Hukum: Jurnal Ilmu Hukum, 9(1), 1-20. [https://doi.org/10.24246/jrh.2024.v9.i1.p1-20](https://doi.org/10.24246/jrh.2024.v9.i1.p1-20).
Rohanda, A., & Azhar, I. (2023). Pengaruh belanja modal, pendapatan asli daerah, dan dana alokasi umum terhadap kinerja keuangan daerah (studi pada Kabupaten Aceh Tamiang). Jurnal Mahasiswa Akuntansi Samudra, 4(5), 287-301. [https://doi.org/10.33059/jmas.v4i5.8367](https://doi.org/10.33059/jmas.v4i5.8367).
Sakinah, H., Furqan, A. C., & Meldawati, L. (2024). Achieving the SDGs through strengthening the capabilities of APIP and corruption control in Indonesia. In Riau International Conference on Economics, Business & Accounting (RICEBA) Proceedings, 1(1), 185-195.
Sanga, K. P., & Yulia Jaeng, W. M. (2023). Analisis kemandirian keuangan daerah Kabupaten Flores Timur. Journal on Education, 5(2), 2721-2728. [https://doi.org/10.31004/joe.v5i2.916](https://doi.org/10.31004/joe.v5i2.916).
Wibisono, E., & Khoirunurrofik, K. (2023). Analisis hubungan pencegahan korupsi dan pajak daerah di Indonesia tahun 2018-2020. Jurnal Kebijakan Ekonomi, 18(1), 33-45. [https://doi.org/10.21002/jke.2023.03](https://doi.org/10.21002/jke.2023.03).
Yudanto, L. A., & Pesudo, D. A. A. (2020). Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government). The Indonesian Accounting Review, 10(2), 183-199. [https://doi.org/10.14414/tiar.v10i2.2140](https://doi.org/10.14414/tiar.v10i2.2140).
Published
2026-04-21
How to Cite
MARTINEZ, Deswita; USMAN, Rudy; YUNIAR, Latifah Sukmawati.
The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 33, n. 1, p. 162-175, apr. 2026.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1642>. Date accessed: 26 apr. 2026.
doi: https://doi.org/10.31966/jabminternational.v33i1.1642.
Section
Articles
