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All Journal Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) International Business and Accounting Research Journal Jurnal Magister Akuntansi Trisakti International Journal of Business and Applied Economics (IJBAE)
Saring Suhendro
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH SERTA SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2574

Abstract

The research aims to obtain empirical evidence that the effectiveness and efficiency of local financial management, as well as the internal control system of local governments, influence the reliability of local government financial reports. This research utilizes secondary data in the form of financial reports from districts/cities throughout Indonesia, with a total population and sample size of 524 district/city governments. The data used is cross-sectional data for the year 2022. The results of the testing indicate that the effectiveness of local financial management has a significant positive effect on the reliability of local government financial reports, and the internal control system measured by weaknesses in the internal control system has a significant negative effect on the reliability of local government financial reports. However, efficiency does not have a significant effect on the reliability of local government financial reports.
Co-Authors Amelia, Yunia Azolla Degita Azis Eka Aprilia Fajar Gustiawaty Dewi I Wayan Suartana Komalasari, Agrianti Mega Metalia, Mega Muhammad Puji Prawiroyudo Rendi Wibowo Rindu Rika Gamayuni Sari Indah Oktanti Sembiring Sella Yunita Tri Joko Prasetyo Usep Syaipudin Watim Maysaroh Zulma, Gandy Wahyu Maulana