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GAYA KEPEMIMPINAN TRANSFORMASIONAL DALAM HUBUNGAN SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Provinsi Bali)

E-Jurnal Ekonomi dan Bisnis

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Title GAYA KEPEMIMPINAN TRANSFORMASIONAL DALAM HUBUNGAN SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Provinsi Bali)
 
Creator Pradipa, Nyoman Angga
Dwija Putri, IGAM Asri
Ratnadi, Made Dwi
 
Subject quality of financial statements, intern control system, transformational leadership style, regional work unit in Bali Province.
 
Description The objective of this study is to determine the effect of intern control system, the transformational leadership style, and their interaction on the quality of financial statements. The data collection method is questionnaire technique. The number of samples were 91 employees in regional work unit in Bali Province that selected based on proportionate stratified random sampling method. This study used a quantitative analytical approach, that is Structural Equation Modeling (SEM) with the calculation process assisted by application programs Partial Least Square (PLS). The result shows that the intern control system more effectively and implementation of transformational leadership style causes improvement to the quality of financial statements. The transformational leadership style is not a moderating variable in relation to the internal control system and the quality of government financial statements.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-11-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/19970
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.09.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/19970/16150