Government Internal Control Systems in Indonesia: A Bibliographic Study
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 03
Abstract
This study aims to map and explain the development of research related to the Government Internal Control System (SPIP) in Indonesia for a decade and provide an overview of the future research agenda for the Government Internal Control System (SPIP) in Indonesia. The academic literature used is in the form of published articles in Sinta accredited national journals from 2011 to 2022. Mapping based on journal accreditation rank, year of article publication, research method, theory used, research object, distribution of research objects in Indonesia, research variabels, research results and future research agenda. This research uses a qualitative descriptive method with a bibliographic study approach. The data obtained were 51 articles from 37 accredited journals from Sinta 2 to Sinta 4. The results showed that the most articles were published in 2018, namely 10 articles. The majority of articles were published in the Sinta 4 rank as many as 24 articles. The most frequently used theory is agency theory. The most frequently used research method is the quantitative method of multiple regression analysis. The most frequently researched research object is in Central Java province. Based on the research results, most of the SPIP has a positive effect on the variabel quality of local government financial reports.
Authors and Affiliations
Angela Heinrich, Agung Nur Probohudono
Keywords
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- EP ID EP726930
- DOI 10.47191/jefms/v6-i3-36
- Views 14
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