Factors influencing audit findings of the Indonesian district governments’ financial statements

Factors influencing audit findings of the Indonesian district governments’ financial statements

The Regional Governments’ Financial Statements in Indonesia that have obtained unqualified opinions had increased in recent years. However, the audit findings on the local government’s financial reports have also increased. Those conditions have motivated us to empirically analyze the factors that i...

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Bibliographic Details
Main Authors: Bambang Pamungkas, Cendy Avrian, Reisya Ibtida
Format: Article
Language:English
Published: Taylor & Francis Group 2019-01-01
Series:Cogent Business & Management
Subjects:
government audit
internal control system
compliance to regulations
size of the regional government
local income
capital expenditures
follow-up of audit recommendations
Online Access:http://dx.doi.org/10.1080/23311975.2019.1673102

Internet

http://dx.doi.org/10.1080/23311975.2019.1673102

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