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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Government performance positively impacts accountability of local government financial reporting, indicating that better performance boosts transparency.
Dependence on central government negatively affects accountability, highlighting potential issues in fiscal decentralization and local autonomy.
A quantitative research approach utilized binary logistic regression, analyzing data from 282 local governments in Sumatra and Java for precise findings.
The findings suggest that internal control does not significantly moderate fiscal decentralization or government performance's effects on accountability.

Authors

UNUslifa NurfagfiraUniversitas Tidar SSSuci Nasehati SunaningsihUniversitas Tidar MSMumpuni Wahyudiarti SitoresmiUniversitas Tidar

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Implication

Empirical analysis shows government performance improves accountability in local financial reporting, suggesting fiscal decentralization needs reevaluation alongside internal control.

Cite This Study

Nurfagfira et al. (2025) studied this question.

synapsesocial.com/papers/68af63efad7bf08b1eae4a3e https://doi.org/10.32424/icsema.1.1.176

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Implication

Empirical analysis shows government performance improves accountability in local financial reporting, suggesting fiscal decentralization needs reevaluation alongside internal control.

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)

Key Points

Discussion

Implication

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)

Key Points

Discussion

Implication

Cite This Study

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