ACCOUNTING & FINANCE CORNER
Monday May 27th 2019

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

Perkembangan PSAK dan PSAK 46 Akuntansi Pajak Penghasilan

PSAK 46 Akuntansi Pajak Penghasilan, sering dilupakan dalam pembelajaran akuntansi keuangan, namun pada sisi lain Dosen [Read More]

Akuntansi Era 4.0 dan Society 5.0

Era 4.0 ditandai dengan penggunaan teknologi informasi dan big data sebagai alat utama dalam perekonomian dan kehidupan [Read More]

Diskusi PSAK 71, 72 73

Standar baru tidak pernah berhenti untuk didiskusikan. Materi di bawah adalah PPT beberapa standar baru. PSAK 72_71_73 [Read More]

STANDAR AKUNTANSI PEMERINTAHAN DAN SEKTOR PUBLIK

Pemerintah Indonesia menggunakan Standar Akuntansi Pemerintahan dalam menyusun Laporan Keuangan Pemerintah Pusat, [Read More]

Overview PSAK

Belajar PSAK seperti never ending proses, setiap mengajar selalu ada hal baru yang menambah pengetahuan dan memperkuat [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives