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
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Haziran 2017
Gönderilme Tarihi
1 Haziran 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2017 Cilt: 7 Sayı: 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, ve 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 (01 Haziran 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 ve N. N. Afiah, “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”, IJEFI, c. 7, sy 2, ss. 568–573, Haz. 2017, [çevrimiçi]. Erişim adresi: 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 (01 Haziran 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, ve Nunuy Nur Afiah. “Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?”. International Journal of Economics and Financial Issues, c. 7, sy 2, Haziran 2017, ss. 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]. 01 Haziran 2017;7(2):568-73. Erişim adresi: https://izlik.org/JA75AP56GC