Suchergebnisse

This research begins with a phenomenon where some government institutions experienced an increase in corruption cases in budget absorption so that it did not reflect the implementation of effective good government governance. This study aims to examine and analyze the effect of implementing an internal control system and the enforcement of good government governance on the level of budget abuse control and its impact on public accountability. This research is quantitative research. Collecting data using a questionnaire to 78 samples from total of 196 employees in the Travel Document Management and Analysis Work Unit at the Directorate of Immigration Traffic. Data analysis using SmartPLS. The results of the study show internal control system and good government governance significant effect on the control of budget abuse. In addition, the control of budget abuse also has a significant effect on public accountability.

The study aims to analyse the effect of Organisational Commitment on the Quality of Village Fund Financial Statements and the impact on Village Fund Management Accountability. The survey had conducted in villages in Sukabumi Regency, West Java. The observation units were village fund management officers, namely village heads/temporary village heads, village secretaries, and heads of financial affairs/village treasurers, totalling 193 villages. The data were analysed with the SEM model and processed using Smart PLS software. The results of this study prove that organisational commitment does not have a significant effect on the quality of Village Fund reports but has a significant impact on the accountability of Village Fund management, and the quality of Village Fund financial statements has a significant effect on the accountability of Village Fund management. The study's implications provide information to decision-makers, especially stakeholders from village funds, to improve organisational commitment and the quality of financial statements so that management and village accountability.

Abstract. This study aims to analyze the effect of the application of the government's internal control system to the achievements of Auditor Opinions moderated by the application of Government Accounting Standards. The method of determining the sample used is the purposive sampling method. Respondents in this study were the Head of Subdivision of Finance and Treasurer / Administration who were directly involved in the preparation of 59 financial statements.The benefit of this study is to contribute scientifically to public sector accounting science and solve problems for local governments in the implementation of tasks, namely understanding the Government's Internal Control System with the attainment of opinions on local government financial reports and the importance of implementing Government Accounting Standards. The results of this study prove that the application of the government internal control system has an effect on the achievement of auditor opinion, whereas if moderated the application of Government Accounting Standards it also significantly influences the achievement of auditor opinion so that this moderation is quasi-moderating ie through moderating variables will more significantly achieve unqualified opinion.Keywords: Auditor Opinion, Government Accounting Standards, Internal Control System.

Abstract. This study aims to determine the effect of the effectiveness of the internal control system on the quality of financial statements with the implementation of internal audit as a moderating variable. This research is motivated by a disclaimer opinion on the Financial Statements of the Ministry of Maritime Affairs and Fisheries in 2016 and 2017. This indicates that the implementation of internal audits at the Ministry of Maritime Affairs and Fisheries has not been optimal. This study uses the causality method with a sample of 74 people from 90 internal auditors who were selected based on stratified random sampling according to their level of position. The results of the study indicate that the implementation of internal audits and the quality of financial reports at KKP has been very good. This is in accordance with the hypothesis and previous research which shows that there is an influence of the implementation of internal audit on financial reporting quality. The benefit of this research is to contribute scientifically to public sector audit science and solve problems for governments throughout the ministry in improving the quality of financial reports. Through the implementation of internal audits and increasing the effectiveness of the internal control system.The results of this study state that the effectiveness of the internal control system no affects on the quality of financial statements. If the implementation of internal audit as a moderating variable the results still have an effect on the quality of financial statements. Moderation in this study is quasi moderation, because the results of the initial research influence the results of moderation still have an effect.Keywords: Internal Control System, Internal Audit, Quality of financial statements