The Follow Up of Auditing Results, Accountability of Financial Reporting and Mediating Effect of Financial Loss Rate: An Empirical Study in Indonesian Local Governments

This study aimed to analyze the effect of the follow-up of financial investigation results on the financial reporting accountability and to examine the influence of follow-up of financial investigation on the level of financial losses.

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Bibliographic Details
Published in:European research studies 2017-11, Vol.20 (4A), p.443-459
Main Authors: Din, Muhammad, Munawarah, Ghozali, Imam, Achmad, Tarmizi
Format: Article
Language:English
Subjects:
Accounting and auditing
Economic aspects
Financial research
Financial statements
Indonesia
Local finance
Local government
Responsibility
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Description
Summary:This study aimed to analyze the effect of the follow-up of financial investigation results on the financial reporting accountability and to examine the influence of follow-up of financial investigation on the level of financial losses.
ISSN:1108-2976
DOI:10.35808/ersj/846