IDEAS home Printed from
   My bibliography  Save this article

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


  • Cecilia Lelly Kewo

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

  • Cecilia Lelly Kewo

    (Universitas Negeri Manado, Indonesia.)


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

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    More about this item


    Internal Control; Managerial Performance; Financial Accountability;

    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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:2017-01-38. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ilhan Ozturk). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.