文章基本信息

标题：The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in South Sumatera
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作者：Nunuy Nur Afiah ; Nunuy Nur Afiah ; Peny Cahaya Azwari 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：811-818
DOI：10.1016/j.sbspro.2015.11.172
语种：English
出版社：Elsevier
摘要：AbstractStrengthening public sector accountability as an important consequence of government policies and their relevance to governance could improve the quality of financial reporting and strengthen the foundation of internal. Research aims to verify the influence of internal control over financial reporting quality and its impact on good governance of the public sector. With path analysis and unit analysis throughout the country, city, and province in South Sumatra, the results shows that through financial reporting quality, internal control gives better impact, significant, and positive influence to good governance.
关键词：Accountability;financial reporting;good governance;internal control;local government