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All Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) JAATB Journal of Accounting and Auditing
Pakpahan, Ramses
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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 Abbas, Dirvi Surya ALEXANDER, NICO Etty Murwaningsari Prahasini Sekarwesma, Reska Putri Yanti, Lupita Sekar Mayangsari Theresia Aulia Pasaribu