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Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?

Year 2017, Volume: 7 Issue: 2, 568 - 573, 01.06.2017

Cecilia Lelly Kewo Nunuy Nur Afiah

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

internal control systems internal audit function financial statement quality

Year 2017, Volume: 7 Issue: 2, 568 - 573, 01.06.2017

Cecilia Lelly Kewo Nunuy Nur Afiah

Abstract

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Details

Other ID JA62VU95UE
Journal Section Research Article
Authors

Cecilia Lelly Kewo This is me

Nunuy Nur Afiah This is me

Publication Date June 1, 2017
Published in Issue Year 2017 Volume: 7 Issue: 2

Cite

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.
AMA Kewo CL, Afiah NN. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?. IJEFI. June 2017;7(2):568-573.
Chicago 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 7, no. 2 (June 2017): 568-73.
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 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, 2017.
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 2017), 568-573.
JAMA 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, 2017, pp. 568-73.
Vancouver Kewo CL, Afiah NN. Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?. IJEFI. 2017;7(2):568-73.