Disclosure level of local government’s financial statements in Indonesia: Role of the internal control system

Disclosure level of local government’s financial statements in Indonesia: Role of the internal control system

This study was conducted to examine the factors affecting the level of disclosure of local government financial statements. The study uses the internal control system as a moderating variable. Local government financial reports in Indonesia were the subject of this study’s audit by the Supreme Audit...

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Bibliographic Details
Main Authors: Rheny Afriana Hanif, Sem Paulus Silalahi, Supriono Supriono, Eka Hariyani, Meilda Wiguna
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2023-07-01
Series:Investment Management & Financial Innovations
Subjects:
budget expenditure
disclosure
financial condition
Indonesia
internal control system
regulation
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18449/IMFI_2023_03_Hanif.pdf

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