The Influence of Goverment Management on The Quality of The Supreme Audit Institution and Its Implication on The Level of Corruption (Cross-Country Study)

Abstract

This study aims to determine the effect of government management on the quality of the SAI and its implications for the level of corruption. This study uses a quantitative method with a causal associative approach. This study took a sample of 67 UN countries in 2021 and 2023. This study uses secondary data obtained from the Global Survey Institute. The analysis method used is PLS. The results of the study show that the Social Development Pillar has a significant negative effect on the Quality of the SAI; The Economic Development Pillar has a positive but insignificant effect on the quality of the SAI; The Environmental Development Pillar has a /negative but insignificant effect on the quality of the SAI; The Legal Development and Governance Pillar has a significant positive effect on the SAI; The Quality of the SAI has a negative and significant effect on the Level of Corruption; The Social Development Pillar is mediated by the Quality of the SAI, has a significant positive effect on the Level of Corruption;; The Environmental Development Pillar is mediated by the Quality of the SAI, has a positive but insignificant effect on the Level of Corruption; The Economic and Environmental Development & Governance Pillars mediated by the Quality of the SAI have a negative but insignificant effect on the Level of Corruption