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
No Thumbnail Available
Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at 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 questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.
Description
Keywords
Bandung, Financial Accountability, Government’s Internal Control System, Indonesia, Quality of Financial Statements, Regional Government.