PERBEDAAN PENYIMPANGAN PENGELOLAAN KEUANGAN NEGARA SEBELUM DAN SESUDAH DILAKUKANNYA PENILAIAN INISIATIF ANTI KORUPSI PADA KEMENTERIAN XYZ
<p><em>This study was conducted to compare and obtain empirical evidence of differences in </em><em>state </em><em>financial management irregularities before and after the assessment of anti-corruption initiative of the Ministry of XYZ in 2005 - 2014. The hypothesis was tested that irregularities in the financial management of the state prior to the assessment of anti-corruption initiatives differ significantly than after the assessment of anti-corruption initiatives.</em><em></em></p><p><em>Design research is comparative quantitative research, the variable is assessment of anti-corruption initiatives and irregularities in the management of state finances. The sample in this study using nine of the 10 Echelon Unit in the Ministry XYZ conducted </em><em>an </em><em>audit by the Inspectorate General of the Ministry of XYZ from 2005 through 2014. Statistical tests performed using Wilcoxon Signed-Ranks Test with significance level used was 0.05.</em><em></em></p><p><em>R</em><em>esults of Wilcoxon Signed-Ranks Test can be delivered as follows: 1) the average value of the </em><em>state</em><em>'s financial findings before assessment of anti-corruption initiatives greater than after assessment of anti-corruption initiatives; 2) the difference between the findings of state finances after assessment of anti-corruption initiatives and before assessment of anti-corruption initiatives negative value</em><em>,</em><em> means the value of the </em><em>state</em><em>'s financial findings after doing assessment of anti-corruption initiatives smaller than before assessment of anti-corruption initiatives; and 3) irregularities in financial management of state prior to assessment of anti-corruption initiatives significantly different than after assessment of anti-corruption initiatives.</em><em></em></p>