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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Selvia Hermonia Pardosi

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Review Open access Jul 2026

THE ROLE OF INTERNAL CONTROL SYSTEM AND AUDIT OPINION IN FINANCIAL REPORTING ACCOUNTABILITY OF INDONESIAN LOCAL GOVERMENTS

Financial reporting accountability is a fundamental pillar of good governance and public trust. This study examines the effects of internal control systems and audit opinions on the financial reporting accountability of local government agencies in Depok City, Indonesia. Using a cross-sectional survey with a quantitati...

N. Novitasari, Hafiduddin Hafiduddin, A. Ramadhani et al. · 0 citations

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