•   Ibrahim Ahmad

  •   . Mahfudnurnajamuddin

  •   Masdar Mas’ud

  •   . Suriyanti


The purpose of this study was to analyze the effect of the competencies of the apparatus and internal control systems on the quality of financial statement information and good governance. The study was conducted at the Makassar City Government. The population in this study was 44 Indonesian: Regional Working Unit (SKPD) in the Makassar City Government consisting of 687 people, and a sample of 268 respondents were obtained through the Slovin formula. Data from the questionnaire were analyzed using the Structural Equation Model using AMOS 18. The results found that the overall variables studied were apparatus competence and internal control systems both directly and indirectly had a positive and significant effect on the quality of financial statement information and good governance in the City Government Makassar. The dominant direct effect is the internal control system on the quality of financial statement information and good governance in the Makassar City Government. The dominant indirect effect is the internal control system through the quality of financial statement information on good governance in the Makassar City Government.

Keywords: Competencies of apparatus, internal control system, good governance, quality of financial statement information


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How to Cite
Ahmad, I., Mahfudnurnajamuddin, ., Mas’ud, M., & Suriyanti, . (2020). Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance. European Journal of Business and Management Research, 5(4). https://doi.org/10.24018/ejbmr.2020.5.4.425