Internal Control System on the Quality of Financial Statement Information and Financial Accountability in Primary Schools in Bandung, Indonesia

Abstract

Purpose – The purpose of the present study is to get an overview of the implementation of internal control systems associated with financial statement information quality and financial accountability in primary schools in Bandung, Indonesia.Design/methodology/approach – This study used the path analysis technique to process data from 168 samples with units of analysis of the study are primary schools in Bandung, Indonesia.Findings –Control environment and control activities have significant influence on the quality of financial statement information. The quality of financial statement information has significant influence on the quality of financial accountability in primary schools in Bandung.Originality/value –The implementation of internal control system in public sector institutions, primary schools.

Keywords:  Internal Control System, Financial statement Information Quality, Financial Accountability