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All Journal E-Jurnal Akuntansi Universitas Udayana
Sinta Anggraini
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

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Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi Sinta Anggraini; Hermanto Hermanto; Siti Aisyah Hidayati
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p01

Abstract

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.
Co-Authors Hermanto Hermanto Siti Aisyah Hidayati