Does Internal Control Effectiveness Affect Financial Reporting Quality? Evidence from Local Government of Bandung, West Java Province, Indonesia

Lingga, Ita Salsalina (2015) Does Internal Control Effectiveness Affect Financial Reporting Quality? Evidence from Local Government of Bandung, West Java Province, Indonesia. Australian Journal of Basic and Applied Sciences, 9 (37). pp. 65-75. ISSN 1991-8178

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Abstract

Background: Based on phenomenon of poor quality of financial reporting and lack of accountability at most of all central and local government in Indonesia, so the Government of Indonesia needs to improve the effectiveness of internal control as noted by the audit board of the Republic of Indonesia in order to achieve reliability of financial reporting. Objective: This research aims to examine the effect of internal control effectiveness on financial reporting quality and its impact on performance accountability. Results:The results revealed that internal control effectiveness affects financial reporting quality, and thus gives an impact on performance accountability of the local government. Conclusion: Based on research findings,it can be concluded that internal control effectiveness will provide reasonable assurance on the reliability of financial reporting, and thus enhance performance accountability.

Item Type: Article
Contributors:
ContributionContributorsNIDN/NIDKEmail
AuthorLingga, Ita SalsalinaUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: internal control effectiveness, financial reporting quality, performance accountability
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 05 Jun 2025 16:43
Last Modified: 05 Jun 2025 16:43
URI: http://repository.maranatha.edu/id/eprint/34603

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