Open AccessBudget Participation and Internal Control for Better Quality Financial Statements
Author(s) -
Agus Bandiyono
Publication year - 2020
Publication title -
jurnal akuntansi - fakultas ekonomi universitas tarumanagara/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2549-8800
pISSN - 1410-3591
DOI - 10.24912/ja.v24i2.699
Subject(s) - control (management) , principal (computer security) , quality (philosophy) , moderation , internal control , accounting , business , variable (mathematics) , variables , finance , psychology , economics , computer science , mathematics , management , statistics , social psychology , mathematical analysis , philosophy , audit , epistemology , operating system
This study aims to determine the effect of budgetary participation on the quality of the internal control system's financial statements as a moderating variable. This research is a quantitative research with the respondents are the principal, the vice-principal, the teacher, and the school committee of SMA and SMK throughout Tangerang City. SEM PLS was used to analyze this research data. The data used in this study came from a questionnaire collected using the survey method. The results of this study are that budget participation has a positive and significant effect on the quality of financial reports, while the internal control system as a moderating variable has a strong enough influence on the variable of budget participation in improving the quality of financial reports.