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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Tiara Dwi Cahyani Yunus
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Economics, Econometrics & Finance

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The Influence of Accountability and Transparency on the Quality of Financial Reports with the Internal Control System as a Moderating Variable (Empirical Study at the Buru Regency KPU) Tiara Dwi Cahyani Yunus; Jefry Gasperz; Dwi Haryanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9465

Abstract

This study aims to analyze the influence of accountability and transparency on the quality of financial reports with the internal control system as a moderating variable at the General Election Commission (KPU) of Buru Regency. This type of research is quantitative research with primary data sources obtained through the distribution of questionnaires to all 40 employees of the KPU of Buru Regency. The sampling technique used total sampling. The data analysis method used Partial Least Square (PLS) with the help of SmartPLS. The results show that accountability and transparency have a positive and significant effect on the quality of financial reports. However, the internal control system does not moderate the influence of accountability or transparency on the quality of financial reports.
Co-Authors Dwi Haryanti Jefry Gasperz