Universal Journal of Accounting and Finance 10(1): 211-218, 2022 http://www.hrpub.org DOI: 10.13189/ujaf.2022.100122 The Role of Law Enforcement on Moderating the Relationship between Government Size, Fiscal Decentralization, Audit Finding and Corruption Khoirul Aswar 1,* , Ermawati 1 , Jumansyah 2 , Mahendro Sumardjo 1 , Anita Nopiyanti 1 1 Department of Accountancy, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta, Indonesia 2 Department of Accountancy, Faculty of Economics and Business, Universitas Al-Azhar, Indonesia Received October 6, 2021; Revised November 19, 2021; Accepted December 13, 2021 Cite This Paper in the following Citation Styles (a): [1] Khoirul Aswar, Ermawati, Jumansyah, Mahendro Sumardjo, Anita Nopiyanti , "The Role of Law Enforcement on Moderating the Relationship between Government Size, Fiscal Decentralization, Audit Finding and Corruption," Universal Journal of Accounting and Finance, Vol. 10, No. 1, pp. 211-218, 2022. DOI: 10.13189/ujaf.2022.100122. (b): Khoirul Aswar, Ermawati, Jumansyah, Mahendro Sumardjo, Anita Nopiyanti (2022). The Role of Law Enforcement on Moderating the Relationship between Government Size, Fiscal Decentralization, Audit Finding and Corruption. Universal Journal of Accounting and Finance, 10(1), 211-218. DOI: 10.13189/ujaf.2022.100122. Copyright©2022 by authors, all rights reserved. Authors agree that this article remains permanently open access under the terms of the Creative Commons Attribution License 4.0 International License Abstract This study is based on Indonesia's high levels of corruption, as evidenced by the Corruption Perception Index's low level (CPI). In Indonesia, the bulk of corruption cases involve local government entities. The objective of this study is to empirically examine the factors that contribute to high levels of corruption in local governments of district or city in Indonesia and the role of enforcement in that influence. This study applied a purposive sampling method to obtain a sample consisting of 66 district governments and 15 municipal governments in Indonesia in 2019. The data were analyzed by utilizing multiple linear regression techniques using Statistical Package for the Social Sciences (SPSS) version 25. The results of the analysis revealed that fiscal decentralization, government size, and audit findings have a significant positive with the level of corruption and law enforcement significantly moderates such relationship. This research contributes to auditing practices, government administration, law enforcement, and corruption control initiatives in the local government of Indonesia. Local government is also expected to be able to involve the role of the community to help oversee the running of a government which is free from corruption practices. Supervision also needs to be done by law enforcement officials, especially those dealing with corruption cases. Law enforcement officers are expected to be able to supervise and crack down on perpetrators of corrupt practices. Keywords Corruption, Law Enforcement, Fiscal Decentralization, Audit Findings 1. Introduction Since the end of the New Order era, the Government of Indonesia has made improvements in the handling and eradication of criminal acts of corruption in Indonesia. Since the late 1990s, when structural changes caused economic and political crises in Indonesia, the government has been working hard to eliminate corruption by reforming laws, decentralization, and rule of law enforcement. The Indonesian people were encouraged to become more democratic, decentralized, and deregulated as a result of this incident [1]. One of the improvements made by the Indonesian government is to publish Law No. 31 of 1999 concerning Eradication of Corruption Crimes. Furthermore, Law No 20 of 2001 is one form of the serious efforts of the government after the reforms to prevent and act against perpetrators of corrupt practices. As a supporter in implementing the law, the government appointed 3 law enforcement agencies to handle and act on cases of corruption in Indonesia. The