WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?
Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2022-09-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/3731 |
| _version_ | 1797641958337806336 |
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| author | Dekeng Setyo Budiarto Isnaini Nur Zulaika |
| author_facet | Dekeng Setyo Budiarto Isnaini Nur Zulaika |
| author_sort | Dekeng Setyo Budiarto |
| collection | DOAJ |
| description | Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention.
Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS.
Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately. |
| first_indexed | 2024-03-11T13:53:13Z |
| format | Article |
| id | doaj.art-64a6327f31d34cf6a9b0d8cc85e808a3 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T13:53:13Z |
| publishDate | 2022-09-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-64a6327f31d34cf6a9b0d8cc85e808a32023-11-02T07:31:59ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712022-09-0114316217210.33508/jako.v14i3.37312569WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?Dekeng Setyo Budiarto0Isnaini Nur Zulaika1Universitas PGRI YogyakartaUniversitas PGRI YogyakartaResearch Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.http://journal.wima.ac.id/index.php/JAKO/article/view/3731internal control systemfinancial report accessibilityaccountabilityfinancial managementfraud prevention |
| spellingShingle | Dekeng Setyo Budiarto Isnaini Nur Zulaika WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? Jurnal Akuntansi Kontemporer internal control system financial report accessibility accountability financial management fraud prevention |
| title | WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? |
| title_full | WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? |
| title_fullStr | WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? |
| title_full_unstemmed | WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? |
| title_short | WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? |
| title_sort | which one is more important internal control system or financial report accessibility |
| topic | internal control system financial report accessibility accountability financial management fraud prevention |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/3731 |
| work_keys_str_mv | AT dekengsetyobudiarto whichoneismoreimportantinternalcontrolsystemorfinancialreportaccessibility AT isnaininurzulaika whichoneismoreimportantinternalcontrolsystemorfinancialreportaccessibility |