Skip to main content
alam.amiki@gmail.com 6281260272238
Register
Articles

The Effect Of SPIP Maturity, APIP Capability, and Risk Management On Corruption Prevention In Local Governments Of Bengkulu Province During 2021–2024

  • 1*,2,3 Universitas Bengkulu

* Corresponding Author: Putri Deviana Naibaho

Open Access
DOI
https://doi.org/10.59431/ijer.v6i2.878
Published
Pages
968-980

Issue

Vol. 6 No. 2 (2026)

Indonesian Journal Economic Review (IJER)
June

Abstract

Corruption remains a major challenge in local government administration because it can reduce the quality of governance, public trust, and regional development. Therefore, corruption prevention efforts are essential to support good governance. This study aims to examine the effect of Government Internal Control System (SPIP) maturity, Government Internal Supervisory Apparatus (APIP) capability, and risk management implementation on corruption prevention in district and city governments in Bengkulu Province. This research uses a quantitative approach with secondary data obtained from the Performance Reports of the Financial and Development Supervisory Agency (BPKP) for the period 2021–2024. The sample consists of 10 district/city governments, resulting in 40 observations. Data were analyzed using multiple linear regression. The results show that SPIP maturity has a positive and significant effect on corruption prevention. Meanwhile, APIP capability and risk management do not have a significant effect on corruption prevention. These findings indicate that strengthening internal control systems plays a more important role in supporting corruption prevention efforts than improving supervisory capability and implementing risk management that is still focused on administrative compliance. The results support the Fraud Triangle Theory, particularly in explaining the importance of reducing opportunities for corruption through effective internal control systems.

Keywords

SPIP Maturity APIP Capability Risk Management Corruption Prevention IEPK

How to Cite

Naibaho, P. D., Robinson, & Sari, E. N. (2026). The Effect Of SPIP Maturity, APIP Capability, and Risk Management On Corruption Prevention In Local Governments Of Bengkulu Province During 2021–2024. Indonesian Journal Economic Review (IJER), 6(2), 968-980. https://doi.org/10.59431/ijer.v6i2.878

References

  • A, Q. (2024). Research hypotheses: Definition, types, and how to formulate them. Gramedia Blog.
  • Apriani, U., Karo Karo, K., Yuliana, F., Astika, F., Ridwan, R., Darmawan, D., Bustomi, B., & Umar, H. (2019). The effect of internal audit independence on corruption prevention with organizational commitment as a moderating variable: A study at the Supreme Court of the Republic of Indonesia. Prosiding Seminar Nasional Pakar, 1–9. https://doi.org/10.25105/pakar.v0i0.4251.
  • Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services (16th ed.). Pearson.
  • Astuti, S. D. (2025). Analysis of the impact of corruption on public trust: A case study of the corn seed corruption case in West Nusa Tenggara. Jurnal Ilmiah Detubuya, 2(2), 140–154. https://doi.org/10.64581/jid.v2i2.91.
  • Cempakasari, I., Rosdiana, D., & Kuntadi, C. (2023). Factors affecting fraud prevention: Internal control, whistleblowing system, and moral. Dinasti International Journal of Digital Business Management, 4(3), 508–516. https://doi.org/10.31933/dijdbm.v4i3.1788.
  • Corruption Eradication Commission (KPK). (2025). Statistics of corruption crime publications by institution.
  • Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Sage Publications.
  • Deegan, C. M. (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing & Accountability Journal, 32(8), 2307–2329.
  • Fahreza, M. B., Nugroho, W. S., & Purwantini, A. H. (2022). The effect of financial reporting compliance, internal control systems, whistleblowing systems, and village apparatus competence on fraud prevention in village fund management: An empirical study in villages of Kemiri District, Purworejo Regency. The 5th FEBENEFECIUM Proceedings, 584–605.
  • Ferdyanti, G. E., & Priono, H. (2022). Factors affecting fraud prevention in village budget management in Prambon District. Equilibrium, 11(2), 28–34.
  • Financial and Development Supervisory Agency (BPKP). (2021a). Regulation of the Financial and Development Supervisory Agency of the Republic of Indonesia Number 5 of 2021 concerning the assessment of integrated government internal control system (SPIP) maturity in ministries/agencies/local governments. State Gazette of the Republic of Indonesia Year 2021 Number 419.
  • Financial and Development Supervisory Agency (BPKP). (2021b). Regulation of the Financial and Development Supervisory Agency of the Republic of Indonesia Number 8 of 2021 concerning the assessment of government internal supervisory apparatus (APIP) capability in ministries/agencies/local governments. State Gazette of the Republic of Indonesia Year 2021 Number 1295.
  • Financial and Development Supervisory Agency (BPKP). (2021c). Regulation of the Financial and Development Supervisory Agency of the Republic of Indonesia Number 4 of 2021 concerning risk management within the Financial and Development Supervisory Agency. State Gazette of the Republic of Indonesia Year 2021 Number 418.
  • Fitria, F. (2022). Integration of preventive and repressive approaches in corruption eradication: The strategic role of the Corruption Eradication Commission in Indonesia.
  • Fitriani, N., Hidayat, M., & Wibowo, A. (2021). Fraud triangle perspective on corruption prevention in public institutions. Indonesian Journal Economic Review (IJER), 1(2), 39–51. https://doi.org/10.59431/ijer.v1i2.004.
  • Ghozali, I. (2018). Aplikasi analisis multivariate (10th ed.). Badan Penerbit Universitas Diponegoro.
  • Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
  • Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics (5th ed.). McGraw-Hill Irwin.
  • Hartanto, R., & Rahayu, D. (2024). Analysis of factors influencing corruption using fraud triangle theory: A case study approach. Indonesian Journal of Business Economics and Management, 3, 27–33.
  • Hidayat, R. N. (2020). Strengthening the Corruption Eradication Commission institutionally by placing the constitution as the basis of legitimacy. 'Adalah: Buletin Hukum dan Keadilan, 4(3), 116–123. https://doi.org/10.15408/adalah.v4i3.17830.
  • Hidayatul, A., Din, M., Abdullah, M. I., & Karim, F. (2026). APIP capabilities, SPIP maturity, audit opinions, and follow-up on audit recommendations for corruption prevention. Journal of Economics and Management Sciences, 8(2), 459–465. https://doi.org/10.37034/jems.v8i2.313.
  • Juliandi, A., Irfan, & Manurung, S. (2014). Business research methodology: Concepts and applications. UMSU Press.
  • Kerlinger, F. N., & Lee, H. B. (2000). Foundations of behavioral research (4th ed.). Harcourt College Publishers.
  • Linda, D. A., Winoto, J., & Suprehatin, S. (2024). Corruption prevention strategies to reduce regional corruption levels. Jurnal Aplikasi Bisnis dan Manajemen, 10(1), 251–262. https://doi.org/10.17358/jabm.10.1.251.
  • Permana, K., & Bujana, C. C. A. (2024). Examining the efforts of government internal supervisory apparatus (APIP) in enhancing bureaucratic reform, organizational integrity, and risk management: An efficiency analysis. Integritas: Jurnal Antikorupsi, 10(1), 107–122. https://doi.org/10.32697/integritas.v10i1.1144.
  • Sari, P., Nor, D., & Kadir, W. A. (2024). Factors affecting the achievement of local government corruption prevention performance in Indonesia. EKOMA: Jurnal Ekonomi, 4(1). https://doi.org/10.56799/ekoma.v4i1.5979.
  • Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). John Wiley & Sons.
  • Setyawan, E. C., Rustiani, D., Nawazir, N., Marcelina, S., Phang, V., Lumanaw, N., Erikson, & Umar, H. (2019). Corruption prevention through the implementation of accrual-based accounting as an intervening variable: A study at the Ministry of Transportation headquarters. Prosiding Seminar Nasional Pakar, 2(2), 1–8.
  • Sianturi, R. (2025). Test normality as a condition of hypothesis testing. 11(1), 1–14.
  • Sri, A., & Kirana, F. K. (2020). The effect of the Government Internal Control System (SPIP) on fraud prevention in village fund management with accountability as a mediating variable. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 160–169.
  • Sugiyono. (2019). Quantitative, qualitative, and R&D research methods (2nd ed.). Alfabeta.
  • Suhartono, U., Raharjo, P., & Sidik, H. (2023). The effect of bureaucratic reform scores, Government Internal Control System maturity levels, and Government Internal Supervisory Apparatus capability levels on the integrity index of ministries/agencies/local governments in Indonesia in 2021. Publika, 9(2). https://doi.org/10.32509/publika.v9i2.4348.
  • Sulistiyo, A., & Yanti, H. B. (2022). The effect of internal control, risk management, and whistleblowing systems on fraud prevention. Jurnal Akuntansi dan Pajak, 23.
  • Suryandari, N. N. A., Yadnyana, I. K., Ariyanto, D., & Erawati, N. M. A. (2023). Implementation of fraud triangle theory: A systematic literature review. Journal of Governance and Regulation, 12(3), 90–102. https://doi.org/10.22495/jgrv12i3art10.
  • Wooldridge, J. M. (2012). Introductory econometrics: A modern approach (5th ed.). South-Western Cengage Learning.
  • Zahra, A. R. A., & Tannar, O. (2025). The role of good governance and SPIP in preventing fraudulent actions. Jurnal Proaksi, 12(3), 470–485. https://e-journal.umc.ac.id/index.php/JPK/article/view/7777.
  • Zulkarnain. (2025). Determinants of fraud prevention in public procurement with government administrative effectiveness as a moderating variable in the local governments of Riau Province (Master’s thesis, Universitas Sumatera Utara).

Author Biographies

  • Putri Deviana Naibaho, Universitas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Robinson, Universitas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • E. Novita Sari, Universitas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

License

Copyright (c) 2026 Putri Deviana Naibaho, Robinson Robinson, E. Novita Sari

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal. All articles are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Under this license, you are free to:

  • Share: Copy and redistribute the material in any medium or format.
  • Adapt: Remix, transform, and build upon the material for any purpose, even commercially.

Attribution Requirements:
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

Copyright and Retention:
Authors retain copyright without restrictions and grant this journal the right of first publication under an open-access model. The journal retains non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Usage Statistics