Adiguna, R., & Sony, W. (2019). Dualitas sebagai perspektif teoretis dalam ilmu manajemen dan akuntansi. In J. M. Hartono (Ed.), Kajian literatur dan arah topik riset ke depan (pp. 1–25). ANDI.
Afonso, A., & de Sá Fortes Leitão Rodrigues, E. (2022a). Corruption and economic growth: Does the size of the government matter? Economic Change and Restructuring, 55(2), 543–576. https://doi.org/10.1007/s10644-021-09338-4
Alfada, A. (2019). Does fiscal decentralization encourage corruption in local governments? evidence from Indonesia. Journal of Risk and Financial Management, 12(3). https://doi.org/10.3390/jrfm12030118
Arif, I., Khan, L., & Waqar, S. (2023). Does corruption sand or grease the wheels? A case of BRICS Countries. Global Business Review, 24(6), 1468–1481. https://doi.org/10.1177/0972150920927370
Arsandi, S. A. (2022a). Regional head corruption and industrial growth: Evidence from Mojokerto Regency and City. Integritas : Jurnal Antikorupsi, 8(1), 103–112. https://doi.org/10.32697/integritas.v8i1.857
Arsandi, S. A. (2022b). The grease of the wheel: The correlation between corruption, regional revenue and expenditure in Indonesia. Integritas : Jurnal Antikorupsi, 8(2), 193–204. https://doi.org/10.32697/integritas.v8i2.938
Changwony, F. K., & Paterson, A. S. (2019). Accounting practice, fiscal decentralization and corruption. British Accounting Review, 51(5). https://doi.org/10.1016/j.bar.2019.04.003
Dastidar, K. G., & Jain, S. (2023). Incompetence and corruption in procurement auctions. Economics of Governance, 24(4), 421–451. https://doi.org/10.1007/s10101-023-00296-3
Fisman, R., & Gatti, R. (2002). Decentralization and corruption: Evidence across countries. Journal of Public Economics (Vol. 83). www.elsevier.com/locate/econbase
Fisman, R., Guriev, S., Ioramashvili, C., & Plekhanov, A. (2024a). Corruption and firm growth: Evidence from around the world. The Economic Journal, 134(660), 1494–1516. https://doi.org/10.1093/ej/uead100
Fjeldstad, O.-Helge. (2004). Decentralisation and corruption: A review of the literature (10). Chr. Michelsen Institute, Development Studies and Human Rights.
Henderson, J. V., & Kuncoro, A. (2011). Corruption and local democratization in Indonesia: The role of Islamic parties. Journal of Development Economics, 94(2), 164–180. https://doi.org/10.1016/j.jdeveco.2010.01.007
Huang, C.-J. (2016). Is corruption bad for economic growth? Evidence from Asia-Pacific countries. The North American Journal of Economics and Finance, 35, 247–256. https://doi.org/10.1016/j.najef.2015.10.013
Kamase, H. P. (2023). Penyimpangan keuangan: Tinjauan akuntansi forensik. PT. Pena Persada Kerta Utama.
Kargin-Akkoc, G., & Durusu-Ciftci, D. (2024). The interrelationship between corruption, economic growth, and trade: Do they grease or sand each other’s wheels? Journal of Quantitative Economics. https://doi.org/10.1007/s40953-024-00414-w
KPK. (2023). Laporan tahunan KPK 2023: Berbenah menutup celah. https://www.kpk.go.id/id/publikasi-data/laporan
Kutlu, L., & Mao, X. (2023). The effect of corruption control on efficiency spillovers. Journal of Institutional Economics, 19(4), 564–578. https://doi.org/10.1017/S1744137423000061
Mamo, D. K., Ayele, E. A., & Teklu, S. W. (2024). Modelling and analysis of the impact of corruption on economic growth and unemployment. Operations Research Forum, 5(2), 36. https://doi.org/10.1007/s43069-024-00316-w
Martinez-Vazquez, J., Lago-Peñas, S., & Sacchi, A. (2017). The impact of fiscal decentralization: A survey. Journal of Economic Surveys, 31(4), 1095–1129. https://doi.org/10.1111/joes.12182
Mauro, P. (1995a). Corruption and growth. The Quarterly Journal of Economics, 110(3), 681–712. https://doi.org/10.2307/2946696
Mauro, P. (1996). The effects of corruption on growth, investment, and government expenditure: A cross-country analysis. http://www.iie.com
Quoc Bui, D., Tien Bui, S., Kim Thi Le, N., Mai Nguyen, L., The Dau, T., & Tran, T. (2021). Two decades of corruption research in ASEAN: A bibliometrics analysis in Scopus database (2000–2020). Cogent Social Sciences, 7(1). https://doi.org/10.1080/23311886.2021.2006520
Smith, T. M. (1971). Corruption, tradition and change. Indonesia, 11, 21–40. https://doi.org/https://doi.org/10.2307/3350742
Spyromitros, E., & Panagiotidis, M. (2022). The impact of corruption on economic growth in developing countries and a comparative analysis of corruption measurement indicators. Cogent Economics & Finance, 10(1). https://doi.org/10.1080/23322039.2022.2129368
Tanzi, V., & Davoodi, H. (1997). Corruption, public investment, and growth (139). https://www.imf.org/external/pubs/ft/wp/wp97139.pdf
Tanzi, V., & Davoodi, H. (1998). Corruption, public investment, and growth. In The Welfare State, Public Investment, and Growth (pp. 41–60). Springer Japan. https://doi.org/10.1007/978-4-431-67939-4_4
Uddin, I., & Rahman, K. U. (2023). Impact of corruption, unemployment and inflation on economic growth evidence from developing countries. Quality and Quantity, 57(3), 2759–2779. https://doi.org/10.1007/s11135-022-01481-y
Vial, V., & Hanoteau, J. (2010). Corruption, manufacturing plant growth, and the Asian Paradox: Indonesian evidence. World Development, 38(5), 693–705. https://doi.org/10.1016/j.worlddev.2009.11.022
Wei, S.-J. (1999). Corruption in economic development: beneficial grease, minor annoyance, or major obstacle? SSRN, 1–28. https://ssrn.com/abstract=604923
World Bank. (2023). Corruption is a global problem for development: To fight it, we all have a role to play. https://www.worldbank.org/en/news/opinion/2023/06/13/corruption-is-a-global-problem-for-development-to-fight-it-we-all-have-a-role-to-play
Yung, K., Cai, Q., & Li, D. D. (2023). Greasing the wheels of irreversible investment: International evidence on the economic effects of corruption. Global Finance Journal, 58, 100895. https://doi.org/10.1016/j.gfj.2023.100895
Zhang, M., Zhang, H., Zhang, L., Peng, X., Zhu, J., Liu, D., & You, S. (2023). Corruption, anti-corruption, and economic development. Humanities and Social Sciences Communications, 10(1). https://doi.org/10.1057/s41599-023-01930-5