Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia

Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia

<p>This study discusses the Government Internal Control System (SPIP). The purpose of this study is to obtain empirical evidence of influence of guidance, external control, and the characteristics of Local Governments on Internal Control (SPIP) maturity of local governments in Indonesia. The s...

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Bibliographic Details
Main Authors: Sutaryo Sutaryo, Dedi Sinaga
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2017-12-01
Series:Journal of Accounting and Investment
Subjects:
spip
maturity
accountability
internal control
external control
characteristics of local government
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/2746

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