The Impact of Internal Audit Function Effectiveness on Quality of Financial Reporting and its Implications on Good Government Governance Research on Local Government Indonesia

Abstract

The purpose of this research is to examine the impact of Internal Audit Function Effectiveness on the Quality of Financial Reporting and Its Implications on Good Government Governance.The research conducted on 70 working unit area device on 7 District Local Government in eks Karesidenan Pekalongan Indonesia uses survey methods.The data is primary data collected through questionnaire.The samples selection uses proportionate stratified random sampling method.The data was processed using structural equation modeling (Partial Least Square).The results of this research show that: (1) From the results of test Krusskal Wallis, there are no significant differences between the effectiveness of the internal audit, quality financial reporting and the good government governance in 7 local government (2 )the effectiveness of the internal audit function has significant effect on the quality of financial reporting.3) Internal audit function has significant effect on Good Goverment Governance Application, 4) Quality of financial reporting has significant effect on Good Government Governance Application

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