DOI: https://doi.org/10.14710/taaij.2022.16378

Perceptions of the Effectiveness of Corruption Prevention and Detection Methods in the Public Sector

*Riska Fita Saptyana  -  , Indonesia
Tri Astuti  -  Akademi Entrepreneurship Terang Bangsa, Indonesia
Received: 19 Sep 2022; Revised: 22 Sep 2022; Accepted: 30 Sep 2022; Published: 6 Oct 2022.
Open Access Copyright (c) 2022 Tax Accounting Applied International Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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Abstract
This study examines and analyses on perception differences between the official and staff at the local government in the city and regency of Semarang about the methods effectiveness for preventing and detecting corruption. The instrument is questionnaires which were distributed to 150 samples that consist of 76 officials and 74 staffs. The data are typically ordinal that were measured by Likert scale and analyed using independent sample t test tehnique. The research result shows: (1) there is significant difference between officials and staffs on the methods effectiveness for preventing corruption; (2) there is significant difference between officials and staffs on the methods effectiveness for detecting corruption. Based on the research conclusions, it could recommended some advices are as follows: (1) to the local government in the city and regency of Semarang: performing vunerability and risk analysis on fraud and corruption; (2) to the inspectorate institution: performing education and training for the auditors, and performing retrospective and prospective forensic data analysis.
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Keywords: Prevention; Detection; Methods; Fraud; Corruption

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