The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung, Indonesia
Research Journal of Finance and Accounting
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Title |
The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung, Indonesia
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Creator |
Widyaningsih, Aristanti
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Description |
This study aims to find out the effect of internal control components on financial accountability of schools. Using convenience sampling, the sample of this study is 168 respondents. Path analysis is used to test the effect of internal control on financial accountability. The result shows that, partially, control environment, control activity, and supervision significantly affect financial accountability. On the other hand, risk assessment, information and communication don't significantly affect financial accountability. Simultaneously, control environment, risk assessment, control activity, information and communication, and supervision significantly affect financial accountability. Keywords: control environment, risk assessment, control activity, information and communication, supervision, financial accountability.
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Publisher |
The International Institute for Science, Technology and Education (IISTE)
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Date |
2016-01-02
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Type |
info:eu-repo/semantics/article
Peer-reviewed Article info:eu-repo/semantics/publishedVersion |
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Format |
application/pdf
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Identifier |
http://iiste.org/Journals/index.php/RJFA/article/view/27843
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Source |
Research Journal of Finance and Accounting; Vol 6, No 24 (2015); 89-96
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Language |
eng
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Relation |
http://iiste.org/Journals/index.php/RJFA/article/view/27843/28560
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Rights |
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication. Copyrights for articles published are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author.
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