Effect of Elements of Internal Control System on Management of Pro Deo Case and Quality of Financial Statements (Study on Religious Courts in DKI Jakarta)
- DOI
- 10.2991/aicar-18.2019.31How to use a DOI?
- Keywords
- internal control system; effectiveness of Pro Deo case management; quality of financial
- Abstract
The aim of this research is to know the significance effect of internal control elements to the effectiveness of Pro Deo case management, and the financial statement quality at religion court in Jakarta Province. Data, that is used in this research is primary data, that researcher give the respondent a questionnaire. Population is servant and judge in religion court in Jakarta Province, and the sample is purposive sampling. Then the data is collected and calculated by SEM (structural equation modelling) by Lisrel 8.70 application. These results, it is recommended to: (1) leadership of the Court of Jakarta Religious or authority related to the improvement of the effectiveness of Pro Deo management and improving the quality of financial reports, for more attention to indicators of measurement that is still influential in the study as a basis for improving services Pro Deo and also in improving the quality of financial reporting in the scope of religious courts in the Jakarta area; (2) further research is advisable to firstly make sure that the respondent had to have the level of knowledge on the indicators that were tested in order to have the same perception among the respondents.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Wiwi Idawati AU - Yusuf Yusuf PY - 2019/02 DA - 2019/02 TI - Effect of Elements of Internal Control System on Management of Pro Deo Case and Quality of Financial Statements (Study on Religious Courts in DKI Jakarta) BT - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) PB - Atlantis Press SP - 149 EP - 151 SN - 2352-5428 UR - https://doi.org/10.2991/aicar-18.2019.31 DO - 10.2991/aicar-18.2019.31 ID - Idawati2019/02 ER -