IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Cecilia Lelly Kewo

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

  • Cecilia Lelly Kewo

    (Universitas Negeri Manado, Indonesia.)

Registered author(s):

    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

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Econjournals in its journal International Journal of Economics and Financial Issues.

    Volume (Year): 7 (2017)
    Issue (Month): 1 ()
    Pages: 293-297

    in new window

    Handle: RePEc:eco:journ1:2017-01-38
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.