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

Cecilia Lelly KEWO; Nunuy Nur AFİAH

Makale detayları

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

Yazarlar:

Cecilia Lelly KEWO | Nunuy Nur AFİAH

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.568-573

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811921

Sıklık:

İki Aylık

eISSN:

2146-4138

Özet:

 

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.

Makale detayları

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

Yazarlar: Cecilia Lelly KEWO | Nunuy Nur AFİAH

Yayıncı: İlhan ÖZTÜRK

Dergi: International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.568-573

Belge Tipi: Makale

Yayın Tarihi: 5/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000811921

Sıklık: İki Aylık

eISSN: 2146-4138

Sayı

Yazarlar:

Cecilia Lelly KEWO | Nunuy Nur AFİAH

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 2, pp.568-573

Belge Tipi:

Makale

Yayın Tarihi:

5/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811921

Sıklık:

İki Aylık

eISSN:

2146-4138