INFLUENCE OF QUALITY OF ACCOUNTING INFORMATION SYSTEM, DEVELOPMENT OF ETHICAL CLIMATE AND ORGANIZATIONAL CULTURE ON THE EFFECTIVENESS OF CORRUPTION RISK MANAGEMENT AND ITS IMPACT ON THE LEVEL OF ORGANIZATIONAL CORRUPTION AT GOVERNMENT AGENCIES IN INDONESIA

Abstract

The elimination of corruption in Indonesia remains ineffective. The implemented repressive measures must be supported by more extensive preventive measures spanning human, systemic, and cultural dimensions. Using structural equation modeling (SEM), the results of research on ministries, non-ministerial institutions, and provincial, district, and city governments demonstrate that the quality of Accounting Information Systems (AIS), the development of a principled ethical climate (EC), and the development of a hierarchical organizational culture (OC) influence the effectiveness of risk management, the level of organizational corruption, and the level of organizational corruption. This conclusion highlights the necessity of using the AIS application in the management of state and local finances as a tool for detecting and preventing corruption, as well as the significance of implementing bureaucratic reform, which includes the development of risk management and the internalization of anti-corruption values.