IDEAS home Printed from https://ideas.repec.org/a/epw/ejbmr0/v5y2020i4id50425.html

Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance

Author

Listed:
  • Ibrahim Ahmad

    (Indonesian Muslim University, Indonesia)

  • . Mahfudnurnajamuddin

    (Indonesian Muslim University, Indonesia)

  • Masdar Mas’ud

    (Indonesian Muslim University, Indonesia)

  • . Suriyanti

    (Indonesian Muslim University, Indonesia)

Abstract

The purpose of this study was to analyze the effect of the competencies of the apparatus and internal control systems on the quality of financial statement information and good governance. The study was conducted at the Makassar City Government. The population in this study was 44 Indonesian: Regional Working Unit (SKPD) in the Makassar City Government consisting of 687 people, and a sample of 268 respondents were obtained through the Slovin formula. Data from the questionnaire were analyzed using the Structural Equation Model using AMOS 18. The results found that the overall variables studied were apparatus competence and internal control systems both directly and indirectly had a positive and significant effect on the quality of financial statement information and good governance in the City Government Makassar. The dominant direct effect is the internal control system on the quality of financial statement information and good governance in the Makassar City Government. The dominant indirect effect is the internal control system through the quality of financial statement information on good governance in the Makassar City Government.

Suggested Citation

  • Ibrahim Ahmad & . Mahfudnurnajamuddin & Masdar Mas’ud & . Suriyanti, 2020. "Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance," European Journal of Business and Management Research, European Open Science, vol. 5(4), July.
    • Handle: RePEc:epw:ejbmr0:v:5:y:2020:i:4:id:50425
    DOI: 10.24018/ejbmr.2020.5.4.425
    as

    Download full text from publisher

    File URL: https://eu-opensci.org/index.php/ejbmr/article/view/50425
    File Function: Abstract page
    Download Restriction: no
    File URL: https://eu-opensci.org/index.php/ejbmr/article/download/50425/6921
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.24018/ejbmr.2020.5.4.425?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    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:epw:ejbmr0:v:5:y:2020:i:4:id:50425. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Support Team (email available below). General contact details of provider: https://eu-opensci.org/index.php/ejbmr .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.