Title:
Empirical Study on Compliance and Accountability in Government Finance

Authors:
Magda Siahaan, Antar Sianturi, Indonesia

Abstract:

Good governance still needs to improve, especially in terms of compliance with accounting standards and financial accountability and in terms of preparing financial statements. Therefore, this study provides empirical evidence on the effect of the effectiveness of internal control and compliance with accounting standards on government accountability, using the tendency of financial statement fraud as an intervening variable. The data analysis method uses Smart PLS on a sample of 100 local governments in Indonesia. The results of the study showed that the effectiveness of internal control and compliance with accounting standards have a significant effect on financial statement fraud. Furthermore, the effectiveness of internal control and compliance with accounting standards can reduce the tendency of financial statement fraud and can increase government accountability.

DOI: https://doi.org/10.51505/IJEBMR.2024.81217