Research Article
The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301185, author={Andy Dwi Bayu Bawono and Khadijah MD Arifin and Heppy Purbasari and Andika Elis Saputra}, title={The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={new public management good governance internal control system local government performance financial statement accountability accrual accounting}, doi={10.4108/eai.5-8-2020.2301185} }- Andy Dwi Bayu Bawono
Khadijah MD Arifin
Heppy Purbasari
Andika Elis Saputra
Year: 2020
The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301185
Abstract
This study aims to examine the effect of local government internal control systems on the local financial statements accountability by using local governments' performance as the mediating variable. The internal control system was used as the dependent variable while financial report accountability was used as the independent variable. The population of this study consists of all local governments throughout Java Island, which financial statements had been published as at December 31, 2015 and audited by the Indonesian Government Supreme Auditor. This study adopted purposive sampling method as a way for selecting samples which resulted a total of 108 local governments involved. The multiple regression analysis was used for testing the data involved. The findings show that by using government’s performance as the mediating variable resulted a more significant effect compared to the direct influence of internal control system to financial statement accountability.
