The Role of Internal Control System on Characteristics of Village Financial Reports

  • M. Muslim R
N/ACitations
Citations of this article
52Readers
Mendeley users who have this article in their library.

Abstract

This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.

Cite

CITATION STYLE

APA

M. Muslim, R. S. (2021). The Role of Internal Control System on Characteristics of Village Financial Reports. Jurnal Akuntansi, 25(2), 239. https://doi.org/10.24912/ja.v25i2.808

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free