Budget Participation and Internal Control for Better Quality Financial Statements
This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school comm...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2020-12-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ecojoin.org/index.php/EJA/article/view/699 |
| _version_ | 1831588545736736768 |
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| author | Agus Bandiyono |
| author_facet | Agus Bandiyono |
| author_sort | Agus Bandiyono |
| collection | DOAJ |
| description | This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports. |
| first_indexed | 2024-12-17T22:16:20Z |
| format | Article |
| id | doaj.art-e09e4ea35b594e1a9e344aa33dd82498 |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-12-17T22:16:20Z |
| publishDate | 2020-12-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-e09e4ea35b594e1a9e344aa33dd824982022-12-21T21:30:36ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002020-12-0124231332710.24912/ja.v24i2.699693Budget Participation and Internal Control for Better Quality Financial StatementsAgus Bandiyono0Politeknik Keuangan Negara STANThis study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports.https://ecojoin.org/index.php/EJA/article/view/699management accountingbudget participationquality of financial reportsinternal control systemspublic sector accounting. |
| spellingShingle | Agus Bandiyono Budget Participation and Internal Control for Better Quality Financial Statements Jurnal Akuntansi management accounting budget participation quality of financial reports internal control systems public sector accounting. |
| title | Budget Participation and Internal Control for Better Quality Financial Statements |
| title_full | Budget Participation and Internal Control for Better Quality Financial Statements |
| title_fullStr | Budget Participation and Internal Control for Better Quality Financial Statements |
| title_full_unstemmed | Budget Participation and Internal Control for Better Quality Financial Statements |
| title_short | Budget Participation and Internal Control for Better Quality Financial Statements |
| title_sort | budget participation and internal control for better quality financial statements |
| topic | management accounting budget participation quality of financial reports internal control systems public sector accounting. |
| url | https://ecojoin.org/index.php/EJA/article/view/699 |
| work_keys_str_mv | AT agusbandiyono budgetparticipationandinternalcontrolforbetterqualityfinancialstatements |