Determinants of Corruption Rate in Papua- Indonesia

This study aims to analyze the effect of audit opinion, audit follow-up and internal control system weaknesses on the level of corruption. The research object used is the Local Government Audit Results and the Level of Corruption in the Regency/City of Papua Province for 2017 – 2019. Based on the results of the data collection process carried out, there were 81 research samples. The analysis used in this study is logistic regression. This study finds that audit opinion, audit follow-up, and internal control weaknesses do not affect the level of corruption in Papua province.