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Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements

  • Kesuma I
  • Ritonga I
The Indonesian Journal of Accounting Research (2020) 23(03)
DOI: 10.33312/ijar.497
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Abstract

This study aims to analyse and to describe relationship between effectiveness of internal control system (ICS) and audit opinion of the Audit Board (the AB) of the Republic of Indonesia on Local Government Financial Statements (LGFS). In addition, this study also …

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Kesuma, I., & Ritonga, I. T. (2020). Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements. The Indonesian Journal of Accounting Research, 23(03). https://doi.org/10.33312/ijar.497

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