AFEBI Accounting Review
Vol. 8 No. 1 (2023): June

Implications Quality Report Finance and Systems Internal Control of Local Government Performance The Role of Accountability as Mediation (Study at Cilegon City Government Banten)

Umi Hadiatul (universitas sultan ageng tirtayasa)
Elvin Bastian (universitas sultan ageng tirtayasa)
Dadan Ramdhani (Unknown)



Article Info

Publish Date
30 Jun 2023

Abstract

Abstract Study This test how much influence quality report financial and internal control systems in the public sector. The government performance area is the main factor tested in the study This as well as using the accountability factor as a mediator. Sample from study This is an organization device government area (OPD). city Cilegon. The method study uses an approach quantitative with SEM method and smart PLS software. Findings study This concludes that quality report finance is influential and significant the internal control system is also influential and significant to the performance of government area. Whereas accountability is mediation capable mediate the connection between quality reports to performance. However, no capability mediates the relationship between quality reports to performance. Implications study this hope can become input for policy government area specifically to the role from factor quality report financial and internal control system as well accountability to policy sector accountancy public sector management. Key Words: quality report finance, internal control system, government performance, accountability, and accounting management public sector.

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Journal Info

Abbrev

aar

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...