EN
Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?
Abstract
The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
June 1, 2017
Submission Date
June 1, 2017
Acceptance Date
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Published in Issue
Year 2017 Volume: 7 Number: 2
APA
Kewo, C. L., & Afiah, N. N. (2017). Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? International Journal of Economics and Financial Issues, 7(2), 568-573. https://izlik.org/JA75AP56GC
AMA
1.Kewo CL, Afiah NN. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? IJEFI. 2017;7(2):568-573. https://izlik.org/JA75AP56GC
Chicago
Kewo, Cecilia Lelly, and Nunuy Nur Afiah. 2017. “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”. International Journal of Economics and Financial Issues 7 (2): 568-73. https://izlik.org/JA75AP56GC.
EndNote
Kewo CL, Afiah NN (June 1, 2017) Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? International Journal of Economics and Financial Issues 7 2 568–573.
IEEE
[1]C. L. Kewo and N. N. Afiah, “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”, IJEFI, vol. 7, no. 2, pp. 568–573, June 2017, [Online]. Available: https://izlik.org/JA75AP56GC
ISNAD
Kewo, Cecilia Lelly - Afiah, Nunuy Nur. “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”. International Journal of Economics and Financial Issues 7/2 (June 1, 2017): 568-573. https://izlik.org/JA75AP56GC.
JAMA
1.Kewo CL, Afiah NN. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? IJEFI. 2017;7:568–573.
MLA
Kewo, Cecilia Lelly, and Nunuy Nur Afiah. “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”. International Journal of Economics and Financial Issues, vol. 7, no. 2, June 2017, pp. 568-73, https://izlik.org/JA75AP56GC.
Vancouver
1.Cecilia Lelly Kewo, Nunuy Nur Afiah. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? IJEFI [Internet]. 2017 Jun. 1;7(2):568-73. Available from: https://izlik.org/JA75AP56GC