Peran Aparat Pengawasan Internal Pemerintah (APIP) Dalam Pengendalian Korupsi Dan Implikasinya Terhadap Optimalisasi Pendapatan Daerah Dari Sumber Sendiri (PAD)

Regional Original Revenue (PAD) plays a vital role in ensuring regional fiscal
independence, yet many local governments in Indonesia still rely heavily on central
transfers. This study aims to analyze the role of the Government Internal Control
Apparatus (APIP) and corruption control strategies in improving PAD, as well as to
identify the most affected PAD components. Using a quantitative research method
with local government data from 2022 and a total of 534 observations at the provincial,
regency, and city levels, this study employs simple linear regression analysis. The
findings reveal that the role of APIP and effective corruption control strategies
significantly and positively affect the increase of PAD. Specifically, regional taxes and
other legitimate local revenues show consistent improvement, while regional levies
and segregated regional wealth management exhibit insignificant influence from the
tested variables. These results underscore the importance of strengthening APIP’s
supervisory function and implementing integrated anti-corruption measures to
enhance accountability and optimize regional revenue management. The study
concludes that effective internal control and corruption prevention are essential for
fiscal independence, and recommends future research using multi-year panel data and
moderation variables for deeper analysis.