Transparency of Regional Financial Management and The Human Development Index on The Level of Corruption in Indonesia
DOI:
https://doi.org/10.47709/governors.v5i2.8377Keywords:
Corrupt, Financial Management Transparency, Human Development IndexAbstract
Corruption remains a major challenge that hampers development in Indonesian, highlighting the need to examine key influencing factors such as financial management transparency and the Human Development Index. This study aims to analyze the effect of these variables on corruption levels, both partially and simultaneously, using a quantitative approach with multiple linear regression based on secondary data from BPS, IKIP, and ICW covering 34 provinces during the 2021–2024 period. The findings reveal that financial management transparency has a significant influence on corruption levels, indicating its role in shaping accountability and public oversight. In contrast, the Human Development Index does not demonstrate a significant direct effect on corruption, suggesting that improvements in human development alone are not sufficient to reduce corrupt practices. Furthermore, both variables simultaneously do not show a significant combined effect, indicating the presence of other more dominant factors influencing corruption. These results emphasize the importance of strengthening transparency and supervisory mechanisms, while future research is encouraged to incorporate additional relevant variables to provide a more comprehensive understanding.
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