Trickledown effect with corruption disclosure model through forensic auditing to the procurement of goods and services project

Fraud occurs because of the opportunity and encouragement so that the authority misused, it looks as if true and natural, the action is a deliberate error and fraud. The purpose of the research is to know whether corruption can affect potential PDRB. This type of research is a quantitative study (traditional method), with descriptive methods and verification. The nature of the study “hypothesis testing”, which analyzes the influence or relationship between variables based on empirical data through hypothesis testing. The results of the study with the Two-State DEA regression Model showed that the higher the corruption would have an impact on the decrease in efficiency, with the estimation of the corruption Model; Corruption has scraped the potential for the gross regional domestic product (PDRB). The research concludes that corruption can have a bad impact on the excavation of economic potential, so corruption can cause a trickle-down effect is proven.