The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia

Bawono, Andy and Arifin, Khadijah and Purbasari, Heppy and Saputra, Andika (2020) The Local Government Performance as Mediating Variable on the influence of Internal Control System on The Financial Statement Accountability: Evidence in Indonesia. In: Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia.

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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

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:39
Last Modified: 17 Apr 2026 10:17
URI: http://eprints.eai.eu/id/eprint/30905

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