Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership

RE Diansari, AA Musah… - International Journal of …, 2023 - dialnet.unirioja.es
Purpose: This paper will talk about how the village's money is handled and how to help
other people. During this investigation, topics like accountability and leadership in managing …

The Effect of Audit Quality on Fraud Reduction: A Moderating Role of International Financial Reporting Standards (IFRS) Adoption in Malaysia and Indonesia

AS Khan, MY Nejad, AAM Kassim - … Business Review: Int. J. Prof. Bus …, 2023 - agora.edu.es
Purpose: This study examines the relationship between audit quality and fraud reduction as
well as investigates the adoption of IFRS in developing countries which is Malaysia and …

Argument Framing, Source Credibility, and Emotional Conditions: Effects on Accountants' Whistleblowing Decision

P Wulanditya, S Iqbal… - International Journal …, 2023 - openaccessojs.com
Purpose: This study compared the effect of argument framing (positive-negative), source
credibility (high-low), and emotional conditions (good-bad) on accountants' decisions to …

The Effect of Implementing Local Government Information System on the Quality of Local Government Financial Reports Moderated by Human Resource Competence

N Naida, AM Amir, M Din, F Karim - Journal of World …, 2023 - jws.rivierapublishing.id
This study aims to measure the effect of implementing local government information systems
on the quality of government financial reports with human resource competence as a …

The Effect of Audit Findings, Follow-Up Audit Recommendations, and BPK Opinions from the Previous Year on the Determination of Opinion in Local Government …

R Mainingrum, S Sylvia, AR Oktaviani… - … Accounting & Society …, 2023 - repository.nobel.ac.id
One of the main tasks of Financial Audit Agency (BPK) is to audit local government financial
statements (Law No. 15 of 2004 concerning the Supreme Audit Agency). Local government …

Literatur review trasparansi dan akuntabilitas di Indonesia selama satu dekade: Studi bibliometric

S Dewi, W Widarto - … of National Conference on Accounting & …, 2024 - journal.uii.ac.id
This research aims to look at the implementation of transparency and accountability in
Indonesia for a decade. The research method used is bibliometrics using the VOSViewer …

Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study)

D Indriyani, MI Abdullah, AC Furqan… - Journal of Applied …, 2024 - journal.isas.or.id
This research is driven by the enormous challenges in achieving the Sustainable
Development Goals (SDGs), often hampered by weak governance and rampant corruption …

Pengaruh Pengawasan Keuangan Oleh Inspekda Terhadap Akuntabilitas Laporan Keuangan Pemerintah Nagari Melalui Pemanfaatan TI Sebagai Variabel …

A Rahmah, RF Helmi - Jurnal Administrasi Pemerintahan …, 2025 - villages.pubmedia.id
Tujuan penelitian untuk membuktikan apakah pengawasan keuangan oleh Inspekorat
Daerah Kabupaten Pesisir Selatan mempengaruhi akuntabilitas laporan keuangan …

[PDF][PDF] Analyzing Audit Follow-Up Performance: Comparison Before and During SIPTL Application Implementation

A Jaelani, J Iskak - ijcsrr.org
This study examines the impact of the SIPTL system on the performance of local
governments in Indonesia in addressing audit recommendations. Using a quasi …