Proposed of Research Framework for GICS, ARF, and GAS on GCG and its Effect Quality of Municipal Financial Reporting (Empirical Study in District/City Government at Java Island)

Amir Indrabudiman, Moh. Wahyudin Zarkasyi, Harry Suharman and Sukrisno Agoes


This paper aims to propose a research model framework. With a proposed model in paper framework will be able to measure of the influence of the Government Internal Control System, Follow-Up Recommendations of Inspection Results, and Application of Government Accounting Standards of GCG and the impact on Quality of national country in Government Financial Reporting at City Government in Jakarta and Banten also West Java. From model proposed in the study, have framework will to answer the research that shows that: (1) Government Internal Control System, and Application of GAS (Accounting Government Standard) is a factor that improves Good Governance that is able to produce quality National Government Reporting in financial (2) Good Governance will strengthen Follow-Up Recommendations of Inspection Results to produce quality National Financial Reporting.

Issue: 08-Special Issue

Year: 2018

Pages: 107-110

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