The Influence of the Implementation of the Government's Internal Control System on the Quality of Financial Statements and its Implications for Financial Accountability of the Regional Government at Bandung, Indonesia

Authors

  • Yati Mulyati Faculty of Economics Widyatama University Bandung, West Java, Indonesia Author
  • Debbie Christine Faculty of Economics Widyatama University Bandung, West Java, Indonesia Author
  • Dini Arwati Faculty of Economics Widyatama University Bandung, West Java, Indonesia Author
  • Andry Arifian Rachman Faculty of Economics Widyatama University Bandung, West Java, Indonesia Author

DOI:

https://doi.org/10.61841/p6fbw439

Keywords:

Bandung, Financial Accountability, Government’s Internal Control System, Indonesia, Quality of Financial Statements, Regional Government

Abstract

This research aims to test and analyze the influence of the government's internal control system on the quality of financial statements and its implications on the financial accountability of the regional government in Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaire techniques, and then the data was analyzed by using path analysis. The results of this research indicate that: 1) The government's internal control system influences the quality of financial statements; 2) The government's internal control system and the quality of financial statements influence the financial accountability of regional governments. 

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References

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Published

30.04.2020

Issue

Vol. 24 No. 2 (2020): 24 (2) 2020

Section

Articles

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How to Cite

Mulyati, Y., Christine, D., Arwati, D., & Arifian Rachman, A. (2020). The Influence of the Implementation of the Government’s Internal Control System on the Quality of Financial Statements and its Implications for Financial Accountability of the Regional Government at Bandung, Indonesia. International Journal of Psychosocial Rehabilitation, 24(2), 3303-3307. https://doi.org/10.61841/p6fbw439