文章基本信息

标题：Control Environment Analysis at Government Internal Control System: Indonesia Case
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作者：Yurniwati ; Yurniwati ; Afdhal Rizaldi 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：211
页码：844-850
DOI：10.1016/j.sbspro.2015.11.111
语种：English
出版社：Elsevier
摘要：AbstractThe larger portions of local government as the presence of autonomy in Indonesia caused governance as major issue, particularly regarding more efficient, effective, transparent, and accountable of financial management. But in fact, many Indonesia local governments faced with hindrances to implement good financial management due to the weaknesses of internal control system. This more caused by lousy of control environment condition. The aim of this research is to determine control environment conditions in government internal control system (SPIP) based on roster test enclosed on Regulation of Indonesia Government Number 60 Year 2008 regarding SPIP.
关键词：internal control;control environment;SPIP;local government