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Purpose: This paper aims to examine the effect of audit results and financial performance on corruption level taking into consideration the effect of government size as a moderating variable.. Design/Methodology/Approach: The population of the study is the Indonesian provincial government for the period 2012-2015. The sampling technique used is purposive sampling with 123 unit analysis. The data analysis technique used is the absolute difference method test, F test, and coefficient determination (R2) test. Findings: The study shows that audit results that are consistent with audit findings, postaudit follow up actions, and independence ratio have a positive effect on corruption level. Meanwhile, financial performance doesn’t have a significant effect on corruption level. Practical Implications: This study has practical implications on factors affecting corruption level. The provincial government should strengthen its supervision and improve its internal control effectiveness to reduce corruption. Originality/Value: This paper was original in terms of government size as the moderating variable in the proposed model.

The Effect of Audit Results and Financial Performance on Corruption Level Moderated by Government Size