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

	Text Does Internal Control Effectiveness_lengkap.pdf Download (641Kb)
	Text Turnitin_Does Internal Control Effectiveness.pdf Download (3579Kb)

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: