Jurnal Riset Akuntansi Kontemporer
Vol 15 No 1 (2023): April Edition

THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE

Ietje Nazaruddin (Universitas Muhammadiyah Yogyakarta, Indonesia)
Nisa Nirmala (Universitas Muhammadiyah Yogyakarta, Indonesia)
Siti Fatimah (Universitas Muhammadiyah Yogyakarta, Indonesia)
Ifa Ratifah (Universitas Pasundan, Indonesia)

Article Info

Publish Date
03 Apr 2023

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.

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Journal Info
Jurnal Riset Akuntansi Kontemporer
Website

Abbrev

jrak

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...