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The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia

Author

Listed:
  • Cecilia Lelly Kewo

    (Student Doctoral Program of Accounting, Padjadjaran University Bandung, Indonesia,)

  • Cecilia Lelly Kewo

    (Universitas Negeri Manado, Indonesia.)

Abstract

The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountability. Population in this study all local government unit of North Sulawesi province are 226 unit tool (SKPD). Number of samples 115 unit tool with respondents as many as 345 civil servants. Data collection using primary data. Method data testing conducted by validity and reliability. With structural equation model approach partial least square, confidence level 95% and ? = 0.05, the hypothesis was rejected H0. The conclusion is implementation of internal control influence on financial accountability. Managerial performance influence on financial accountability in local government in Indonesia

Suggested Citation

  • Cecilia Lelly Kewo & Cecilia Lelly Kewo, 2017. "The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 293-297.
    • Handle: RePEc:eco:journ1:2017-01-38
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    Citations

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    Cited by:

    1. Andi Novia Kartika Sari & Ratna Ayu Damayanti & Darmawati, 2022. "The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 118-123, June.
    2. Ibtihal A. Abed & Nazimah Hussin & Mostafa A. Ali & Hossam Haddad & Maha Shehadeh & Elina F. Hasan, 2022. "Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review," Risks, MDPI, vol. 10(4), pages 1-25, April.

    More about this item

    Keywords

    Internal Control; Managerial Performance; Financial Accountability;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • G3 - Financial Economics - - Corporate Finance and Governance

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