| dc.contributor.author | YAYA, RIZAL | |
| dc.date.accessioned | 2020-06-11T03:05:50Z | |
| dc.date.available | 2020-06-11T03:05:50Z | |
| dc.date.issued | 2019-09 | |
| dc.identifier.issn | 2622-3899 (print) | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/35040 | |
| dc.description.abstract | This study aims at examining and analysing factors that cause
weaknesses in internal control system of provincial local government. Population
of this study is all 34 provincial governments in Indonesia and the studied object
is internal control weaknesses identified in the Provincial Government Audit
Reports produced by the Audit Board of the Republic of Indonesia. Eighty three
reports were used as sample ranging from 2011 to 2015. The research model of
this study indicates adjusted R2 at 86% which is much higher than previous
studies on this topic, Based on the multiple regression analysis, it is found that
the size of local government and the use of information technology have a
significant negative effect on the weaknesses of internal control. This implies that
Provincial Government needs to use more information technology and allocate
more resources on internal control improvement. On the other hand, the
complexity of local government and the quality of human resources have positive
effect on the weaknesses of internal control. These findings suggest provincial
governments with large number of sub-districts to put more efforts in internal
control system improvement than others. The provincial government with higher
human development index needs more efforts on ethical conduct. This study
contributes in investigating both financial and non-financial factors affecting
internal control weaknesses of provincial government for longer period of
analysis. | en_US |
| dc.publisher | Prodi Akuntansi FEB-UMY | en_US |
| dc.subject | Internal Control Weaknesses | en_US |
| dc.subject | Local Government Size | en_US |
| dc.subject | Local Government Complexity | en_US |
| dc.title | DETERMININANTS OF WEAKNESSES IN INTERNAL CONTROL OF PROVINCIAL GOVERNMENT IN INDONESIA | en_US |
| dc.type | Other | en_US |
