PENGARUH PENGENDALIAN INTERNAL TERHADAP TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH DAERAH
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Date
2012-03-27
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Universitas Widyatama
Abstract
Transparency of financial reporting area will be the initial foundation for good governance, especially in the financial accountability that comes from public funds to improve public trust in government in the public financial management. To improve transparency of local government financial statements, the need to be implemented internal controls to avoid fraud actions. With good internal controls, transparency of local government financial reports expected can be realized. This study used descriptive aalytical research method. Based on statistical analysis of the obtained coefficients of determination 51.22% with a significance level of 5%. The results of this study concluded that the internal control affecting the transparency of financial statements. Key words: Internal controls, transparency, good government governance
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Keywords
Internal controls, transparency, good government governance