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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research MAHESA : Malahayati Health Student Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies Journal of Global Research in Public Health E-Jurnal Akuntansi
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : E-Jurnal Akuntansi

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Factors Influencing Internal Control over Financial Reporting in Ministry X Government Assistance: A Symbolic Carrier Perspective Anggraeni, Riawati; Wardhani, Ratna
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p06

Abstract

Audit findings on government assistance expenditures at Ministry X reveal internal control weaknesses, particularly incomplete accountability reports and inconsistent procedural practices across work units. This condition indicates that the effectiveness of Internal Control over Financial Reporting (ICoFR) is influenced not only by technical mechanisms but also by institutional dimensions. This study aims to analyze symbolic factors affecting ICoFR effectiveness in government assistance programs. Using a qualitative approach, the study applies thematic analysis, constant comparison, and triangulation across implementing, assessment, and review teams. The findings identify four key symbolic carriers: formal regulations, integrity, accountability, and transparency. These factors shape daily routines and compliance patterns. However, when compliance remains predominantly symbolic and administrative rather than substantive, ICoFR effectiveness becomes constrained. This study contributes by demonstrating that limited ICoFR effectiveness is driven not only by technical shortcomings, but also by symbolic compliance embedded within institutional logics.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agusta Dian Ellina Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Anggraeni, Riawati Anis Khoirin Hayati Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia . Patrick Kapugu Ramadhaningtyas, Karina Nur Sandu Siyoto, Sandu Sarbani, Sarbani Sigit Wahyu Kartiko Sukma, Dadang Sylvia Veronica Siregar Vera Diyanty Wibawa, Bima Abdi