INFLUENCE OF INTERNAL CONTROL IMPLEMENTATION ON PERFORMANCE WITH FINANCIAL REPORTING QUALITY AS THE INTERVENING VARIABLE

Authors

  • Suwarni Dyah Setyaningsih
  • Sri Mulyani
  • Bahrullah Akbar
  • Ida Farida
  • Achmad Djazuli5

DOI:

https://doi.org/10.48080/jae.v17i4.405

Abstract

The purpose of this study was to determine the influence of internal control implementation on
performance with financial reporting quality as the intervening variable, in an examination of local
governments in Indonesia over the period of 2010–2013. Research data of internal control
implementation and financial reporting quality were obtained from the Supreme Audit Agency
(BPK) and research data of performance were obtained from the Directorate General of Regional
Autonomy, Ministry of Home Affairs. The study used a purposive sampling method to study 108
local governments that were analyzed by path analysis. The results of this study show that internal
control implementation had a significant influence on the financial reporting quality, and thus on
performance. This study shows that financial reporting quality also directly affects performance.

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Published

2020-11-17 — Updated on 2020-11-19

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How to Cite

Suwarni Dyah Setyaningsih, Sri Mulyani, Bahrullah Akbar, Ida Farida, & Achmad Djazuli5. (2020). INFLUENCE OF INTERNAL CONTROL IMPLEMENTATION ON PERFORMANCE WITH FINANCIAL REPORTING QUALITY AS THE INTERVENING VARIABLE. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(4), 684-698. https://doi.org/10.48080/jae.v17i4.405 (Original work published November 17, 2020)

Issue

Vol. 17 No. 4 (2020): PalArch’s Journal of Archaeology of Egypt/Egyptology

Section

Articles