印尼地方政府内部审计职能、政治特征与政府权责发生制会计准则的遵从性

Q3 Business, Management and Accounting

Contaduria y Administracion Pub Date : 2022-10-11 DOI:10.22201/fca.24488410e.2023.3357

S. Sutaryo, S. Sahari, Shaharudin Jakpar, Sophee Sulong Balia

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引用次数: 0

摘要

我们在控制财政和地方政府特征的同时，基于印尼政府权责发生制会计准则，研究了地方政府内部审计职能和政治特征对会计合规性的影响。我们对2015-2018年进行了面板数据回归分析，并使用逻辑回归进行了稳健性检验。我们的研究结果表明，内部审计职能的能力、成熟度、专业性

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Internal audit function, political characteristics, and compliance with government accrual-based accounting standards in Indonesian local government

We investigate the effect of local government internal audit function and political characteristics on accounting compliance based on government accrual-based accounting standards in Indonesia while controlling for financial and local government characteristics. Our analysis is conducted for 2015-2018 with panel data regression, equipped with a robustness test using logistic regression. Our results show that internal audit function capability, maturity, expertise

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来源期刊

Contaduria y Administracion Business, Management and Accounting-Business, Management and Accounting (all)

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

14 weeks

期刊介绍： Contaduría y Administración (Accounting and Management)is a quarterly journal aimed to the academic community. Being peer-reviewed by double blind process,seeks to contribute to the advancement of scientific and technical knowledge in the financial and administrative disciplines. This journal publishes original theoretical or applied research (No case studies, descriptive and exploratory) in Spanish and English on the following subjects: • Organization Management • Production Management and Operations • Human Resources Management • Management of Information Technology • Accounting and Auditing • Management and Leadership • Business Economics • Entrepreneurship • Business Environment • Finance • Operations Research • Innovation and Technological Change in Organizations • Marketing • Micro, Small and Medium Enterprises • Planning and Business Strategies • Management Theory • Financial Theory • Business Decisions Contaduría y Administración (Accounting and Management) also receives research papers on related areas to the above mentioned.