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 q...
This study aims to explain how the effect of government apparatus competence and the effectiveness o...
This study aims at examining and analysing factors that cause weaknesses in internal control system ...
This study aims to determine the effect of the internal control system on the quality of financial r...
The purpose of this study is to investigate the impact of internal control system weaknesses and aud...
The purpose of this study to examine and analyze the influence internal control systems and interna...
Abstract Empirical test of the role of the quality of the internal control system in strengthening...
The purpose of this research is to examine the impact of Internal Audit Function Effectiveness on th...
This study intends to determine and analyze the influence and relationship: between information tech...
Inseparable from managing regional fixed assets is the quality of information or data utilized by ea...
The need for local government audit is actually based on the demands of public accountability to the...
This study aimed to examine the impact of the internal control effectiveness and internal audit role...
The purpose of this research is examine the effect of implementation of Good Governance, Government ...
The aim of this research is to create a measurement index of the quality of the financial statements...
This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have b...
. Th is study investigates the role of local government internal audit function maturity and experti...
This study aims to explain how the effect of government apparatus competence and the effectiveness o...
This study aims at examining and analysing factors that cause weaknesses in internal control system ...
This study aims to determine the effect of the internal control system on the quality of financial r...
The purpose of this study is to investigate the impact of internal control system weaknesses and aud...
The purpose of this study to examine and analyze the influence internal control systems and interna...
Abstract Empirical test of the role of the quality of the internal control system in strengthening...
The purpose of this research is to examine the impact of Internal Audit Function Effectiveness on th...
This study intends to determine and analyze the influence and relationship: between information tech...
Inseparable from managing regional fixed assets is the quality of information or data utilized by ea...
The need for local government audit is actually based on the demands of public accountability to the...
This study aimed to examine the impact of the internal control effectiveness and internal audit role...
The purpose of this research is examine the effect of implementation of Good Governance, Government ...
The aim of this research is to create a measurement index of the quality of the financial statements...
This study aims to obtain empirical evidence whether the criteria of forming an audit opinion have b...
. Th is study investigates the role of local government internal audit function maturity and experti...
This study aims to explain how the effect of government apparatus competence and the effectiveness o...
This study aims at examining and analysing factors that cause weaknesses in internal control system ...
This study aims to determine the effect of the internal control system on the quality of financial r...