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

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dc.contributor.authorMulyati, Yati
dc.contributor.authorChristine, Debbie
dc.contributor.authorArwaty, Dini
dc.contributor.authorRachman, Andry Arifian
dc.date.accessioned2021-02-08T05:59:44Z
dc.date.available2021-02-08T05:59:44Z
dc.date.issued2020
dc.description.abstractThis 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.en_US
dc.identifier.issn1475-7192
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12214
dc.language.isoenen_US
dc.publisherInternational Journal of Psychosocial Rehabilitation, Vol.24, Issue 02en_US
dc.subjectBandung, Financial Accountability, Government’s Internal Control System, Indonesia, Quality of Financial Statements, Regional Government.en_US
dc.titleTHE 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, INDONESIAen_US
dc.typeArticleen_US
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