The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia
The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountabil...
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| Format: | Article |
| Language: | English |
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EconJournals
2017-01-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://econjournals.com/index.php/ijefi/article/view/3509 |
| _version_ | 1797908343916855296 |
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| author | Cecilia Lelly Kewo |
| author_facet | Cecilia Lelly Kewo |
| author_sort | Cecilia Lelly Kewo |
| collection | DOAJ |
| description |
The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountability. Population in this study all local government unit of North Sulawesi province are 226 unit tool (SKPD).Number of samples 115 unit tool with respondents as many as 345 civil servants. Data collection using primary data. Method data testing conducted by validity and reliability. With Structural Equation Model (SEM) approach Partial Least Square (PLS), confidence level 95% and α 0.05, the hypothesis was rejected H0. The conclusion is implementation of internal control influence on financial accountability. Managerial performance influence on financial accountability in local government in Indonesia.
Keywords: internal control, managerial performance, financial accountability
JEL Classifications: M4, H7, G3
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| first_indexed | 2024-04-10T10:51:14Z |
| format | Article |
| id | doaj.art-ae746abd9f6542e5b97646cb1e5cfa4f |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T10:51:14Z |
| publishDate | 2017-01-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-ae746abd9f6542e5b97646cb1e5cfa4f2023-02-15T16:20:08ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382017-01-0171The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in IndonesiaCecilia Lelly Kewo0student of doktoral program of accounting univ.Padjadjaran Bandung-Indonesia Lecture Universitas Negeri Manado-Indonesia The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountability. Population in this study all local government unit of North Sulawesi province are 226 unit tool (SKPD).Number of samples 115 unit tool with respondents as many as 345 civil servants. Data collection using primary data. Method data testing conducted by validity and reliability. With Structural Equation Model (SEM) approach Partial Least Square (PLS), confidence level 95% and α 0.05, the hypothesis was rejected H0. The conclusion is implementation of internal control influence on financial accountability. Managerial performance influence on financial accountability in local government in Indonesia. Keywords: internal control, managerial performance, financial accountability JEL Classifications: M4, H7, G3 https://econjournals.com/index.php/ijefi/article/view/3509 |
| spellingShingle | Cecilia Lelly Kewo The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia International Journal of Economics and Financial Issues |
| title | The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia |
| title_full | The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia |
| title_fullStr | The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia |
| title_full_unstemmed | The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia |
| title_short | The Influence of Internal Control Implementation and Managerial Performance On Financial Accountability Local Government in Indonesia |
| title_sort | influence of internal control implementation and managerial performance on financial accountability local government in indonesia |
| url | https://econjournals.com/index.php/ijefi/article/view/3509 |
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