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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) JRABA Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital Jurnal Akuntansi Akurasi
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
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Journal : International Journal Of Science, Technology

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Influence Of Internal Control System Weaknesses And Audit Quality On The Quality Of Local Government Financial Reports In Indonesia With Good Government Governance As Moderating Pakpahan, Ramses; Murwaningsari, Etty; Mayangsari, Sekar
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.463

Abstract

The purpose of this study is to investigate the impact of internal control system weaknesses and audit quality on the quality of financial reports in district and city governments in Indonesia, using Good Government Governance as a moderating variable. The Partial Least Squares-SmartPLS analytic approach is used in this study, which includes data from 2,155 observations from 508 district and municipal administrations in Indonesia since the implementation of the accrual-based accounting system from 2015 to 2019. The findings of this study show that (1) internal control system weaknesses have a positive and significant effect on the quality of local government financial reports; (2) audit quality has a positive and significant effect on the quality of local government financial reports; (3) good government governance can weaken the relationship between internal control system weaknesses and the quality of local government financial reports; and (4) good government governance can weaken the relationship between internal control system weaknesses and the quality of local government financial reports. This study sheds new light on the relationship between internal control system weaknesses and the quality of public sector audits since the adoption of the accrual-based accounting system, as well as the quality of local government financial reports, with Good Government Governance acting as a moderator.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Alfriani, Riska Ali Sandy Mulya Andre Andika Simanungkalit Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bahrum, Susatyo Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hariranto, Susanto S. Hastareni, Septi Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Mutammimah Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Pakpahan, Ramses Pamungkas, Supan Pebrianti, Risky Nila Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Tutik Siswanti Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi