The Effect of Size, Growth, and Complexity on Internal Control of Local Governments

• 발행기관: 피터드러커 소사이어티
• 저자명: Fazri Zaelani Dwi Martani
• 간행물 정보: 『창조와 혁신』제4권 제2호, 183~206쪽, 전체 24쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2011.08.31

영문 초록

This study discusses how the influence of local government size, growth rate, share of local governement revenue (PAD), number of districts, and population toward internal control weaknesses in local government financial reporting. The weakness of internal control consists of three major groups namely weakness of accounting and reporting systems, weakness of APBD (local government income and expenditure budget) execution control system, and weakness on control structure. Results from multiple regression tests on 229 local governments indicate that the size of local government and the population have significant negative effect to the level of internal control weakness. The growth rate and the local governement revenue have significant positive effect toward the level of internal control weakness, while the number of districts from the local governments has no significant effect.

목차

Background

Previous Researches and Hypothesis Development

Research Methodology

Research Result

Conclusion

References

키워드

Weaknesses of internal control Size Growth PAD District Population