ACCOUNTING & FINANCE CORNER
Saturday October 24th 2020

The Effect of Size, Growth, and Complexity on Internal Control of Local Governments: A Case Study in Indonesia

Fazri Zaelani dan Dwi Martani

 

This study discusses how the influence of local government size, growth rate, share of local government revenue (PAD), number of districts, and population toward internal control weaknessesin local government financial reporting. The weakness of internal control consists of three major groups namely weakness of accounting and reporting systems, weakness of APBD (local government income and expenditure budget) execution control system, and weakness on control structure.

Results from multipleregression tests on 229 local governments indicate that the size of local government and the population have significant negative effect to the level of internal control weakness. The growth rate and the local government revenue have significant positive effect toward the level of internal control weakness, while the number of districts from the local governments has no significant effect.

Key Words: Weaknesses of internal control, Size, Growth, PAD, District, Population

Dimuat dalam Journal of Creativity and Innovation, Vol 4, No 2, 2011.8, ISSN 2005-2421. Penerbit : Peter F. Drucker Society of Korea, Hal. 182 – 206. The Effect of Size… – Dwi Martani

 

 

Latest Topics

Akuntansi Keuangan Kontemporer PKN STAN Gasal 2020-2021

Berikut materi dan beberapa contoh soal matakuliah akuntansi keuangan kontemporer. Matakuliah ini membahas perkembangan [Read More]

Kelas Perpajakan 2

Berikut ini adalah materi dan beberapa contoh soal-soal untuk kelas Perpajakan 2 semester gasal 2021/2021. Silakan jika [Read More]

Kelas Akuntansi Sektor Publik sem gasal 2020/2021

Berikut materi matakuliah ASP di semester gasal 2020/2021. Beberapa materi ppt, referensi, contoh soal akan tersedia [Read More]

Renungan…..

Sudah lebih dari lima bulan, tidak lagi menginjakan kaki dan kampus atau juga di tempat kerja. Pada awal pandemi, [Read More]

Kurikulum Merdeka Belajar dan Kampus Merdeka

Kemendikbud telah mencanangkan konsep kurikulum merdeka belajar yang memberikan kebebasan kepada mahasiswa untuk [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives