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All Journal JABE (Journal of Accounting and Business Education)
Riana Mayasari
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance Education

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Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Riana Mayasari; Rosy Armaini; Maulidia Berlianti; Khavid Normasyhuri; Muhammad Rizky
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63320

Abstract

This research examines the impact of the Public Governance Canvas (PGC) on the Quality of Financial Statements (QFS), mediated via the Internal Control System (ICS) within local government entities. The study is driven by the increasing need for accountability and openness in financial reporting within the public sector. The investigation used a quantitative methodology utilizing survey data obtained from government officials, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PGC has a substantial favorable influence on ICS, whereas ICS markedly enhances QFS. Moreover, PGC directly affects QFS, whereas ICS partly mediates the connection between PGC and QFS. These results substantiate the PGC as an efficacious governance framework, affirm the critical role of ICS as both a direct determinant and mediator, and illustrate that governance and internal controls operate as complementary processes in enhancing financial reporting quality. The research enhances theoretical frameworks of governance-accountability and offers practical recommendations for the amalgamation of governance reforms with effective internal control mechanisms.
Co-Authors Khavid Normasyhuri Maulidia Berlianti Muhammad Rizky Rosy Armaini