August 13, 2025

The Influence of Fiscal Decentralization and Government Performance on the Accountability of Financial Reporting: Moderating Role of Internal Control Findings (An Empirical Study on Provincial, Regency, and Municipal Governments in Sumatra and Java Islands in 2022)

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Authors

UNUslifa NurfagfiraUniversitas Tidar SSSuci Nasehati SunaningsihUniversitas Tidar MSMumpuni Wahyudiarti SitoresmiUniversitas Tidar

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Implication

Quantitative analysis shows government performance improves accountability in local government financial reporting, indicating internal control has limited moderating effects.

Key Points

Government performance has a positive effect on the accountability of financial reporting, while fiscal independence does not significantly impact outcomes.
Binary logistic regression analysis supports that dependence on central government negatively affects financial reporting accountability.
The study examines provincial, regency, and municipal governments in Sumatra and Java using quantitative data from official reports.
Internal control weaknesses do not significantly moderate the relationship between fiscal decentralization or government performance and accountability.

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Nurfagfira et al. (2025) studied this question.

synapsesocial.com/papers/68af7f407567bf4f94ff609e https://doi.org/10.32424/icsema.1.1.176

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Implication

Quantitative analysis shows government performance improves accountability in local government financial reporting, indicating internal control has limited moderating effects.

The Influence of Fiscal Decentralization and Government Performance on the Accountability of Financial Reporting: Moderating Role of Internal Control Findings (An Empirical Study on Provincial, Regency, and Municipal Governments in Sumatra and Java Islands in 2022)

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Key Points

Cite This Study

The Influence of Fiscal Decentralization and Government Performance on the Accountability of Financial Reporting: Moderating Role of Internal Control Findings (An Empirical Study on Provincial, Regency, and Municipal Governments in Sumatra and Java Islands in 2022)

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