PENDAPATAN PNS DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KASUS PENYIMPANGAN PERJALANAN DINAS DI PEMERINTAH DAERAH INDONESIA

Abstract

The government's obligation to provide public services in all areas of Indonesia became one of the reasons the importance of government spending in public official travel activities. In practice many frauds were found in the implementation of these official travel activities specially in local government. These frauds were carried out through various modes such as fictitious travel activities; double reimbursed travel expenses; and mark up the expenses of the travel. These frauds resulted in the state experiencing a loss of 165,83 billion rupiah during 2015-2017. By using the local state loss due to cases of official travel fraud from BPK RI audit report during 2015-2017 and Tobit Regression, this study aims to examine the determinant of frauds in public official travel activities in local government. The result of the study shows that (1) a negative correlation between average salary of the local public official and the internal financial control system to the loss of state in case of official travel fraud, (2) and a positive correlation between the distance of the local government to Jakarta to the loss of state due to cases of official travel. Empirical evidence from this study is expected to be an input in formulating public policies related to implementation of the official travel in local government.