How to cite this paper
Lustrilanang, P., Suwarno, S., Arif, B & Subowo, H. (2023). The effect of auditing quality and internal control on financial resilience in public sector organi-zations: Information quality as the mediating factor.International Journal of Data and Network Science, 7(4), 1573-1580.
Refrences
Abdullah, R., Ismail, Z., & Smith, M. (2018). Audit committees' involvement and the effects of quality in the internal audit function on corporate governance. International Journal of Auditing, 22(3), 385-403.
Abubakar, A. M., Elrehail, H., Alatailat, M. A., & Elçi, A. (2019). Knowledge management, decision-making style and organizational performance. Journal of Innovation & Knowledge, 4(2), 104-114.
Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting & Financial Management, 32(5), 813-823.
Akhmetshin, E. M., Vasilev, V. L., Mironov, D. S., Zatsarinnaya, Е. I., Romanova, M. V., & Yumashev, A. V. (2018). Internal Control System in Enterprise Management: Analysis and Interaction Matrices. European Research Studies Journal, 21(2), 728-740.
Al-Waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of accounting information system on financial performance with the moderating role of internal control in Iraqi industrial companies: An analytical study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246-261.
Amahalu, N. (2020). Effect of audit quality on financial performance of quoted conglomerates in Nigeria. International Journal of Management Studies and Social Science Research, 2(4).
Barbera, C., Guarini, E., & Steccolini, I. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting, Auditing & Accountability Journal, 33(3), 529-558.
Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2017). Governmental financial resilience under austerity in Austria, England and Italy: how do local governments cope with financial shocks?. Public Administration, 95(3), 670-697.
Belayeth Hussain, A. H. M., Endut, N., Das, S., Chowdhury, M. T. A., Haque, N., Sultana, S., & Ahmed, K. J. (2019). Does financial inclusion increase financial resilience? Evidence from Bangladesh. Development in Practice, 29(6), 798-807.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Dewi, N., Azam, S., & Yusoff, S. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373-1384.
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90-114.
Hai, P. T., & Quy, N. L. D. (2019). Effect of audit rotation, audit fee and auditor competence to motivation auditor and audit quality: Empirical evidence in Vietnam. Academy of Accounting and Financial Studies Journal, 23(2), 1-14.
Ismail, A. H., Merejok, N. M., Dangi, M. R. M., & Saad, S. (2020). Does audit quality matters in Malaysian public sector auditing?. Journal of Academia, 7, 102-116.
Kaawaase, T. K., Nairuba, C., Akankunda, B., & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research, 6(3), 348-366.
Klapper, L., & Lusardi, A. (2020). Financial literacy and financial resilience: Evidence from around the world. Financial Management, 49(3), 589-614.
Kuntadi, C., Juwanto, C., & Zakaria, M. I. (2023). Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management). Dinasti International Journal of Economics, Finance & Accounting, 4(2), 326-333.
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218.
Lartey, P. Y., Kong, Y., Bah, F. B. M., Santosh, R. J., & Gumah, I. A. (2020). Determinants of internal control compliance in public organizations; using preventive, detective, corrective and directive controls. International Journal of Public Administration, 43(8), 711-723.
Mexmonov, S. (2020). The role of the internal audit based international internal audit standards in Uzbekistan. Архив научных исследований, 33(1).
Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), 563-585.
Nkundabanyanga, S. K., Mugumya, E., Nalukenge, I., Muhwezi, M., & Najjemba, G. M. (2020). Firm characteristics, innovation, financial resilience and survival of financial institutions. Journal of Accounting in Emerging Economies, 10(1), 48-73.
Nwanyanwu, L. A. (2017). Audit quality practices and financial reporting in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2), 145-155.
Pandapotan, F., Puspitasari, F., & Maharani, A. (2023). Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates. Neo Journal of economy and social humanities, 2(2), 71-77.
Setyorini, N., Indiworo, R. H. E., & Sutrisno, S. (2021). The Role Financial Literacy and Financial Planning to Increase Financial Resilience: Household Behaviour as Mediating Variable. Media Ekonomi dan manajemen, 36(2), 243-255.
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 795-802.
Svärdsten, F. (2019). The ‘front stage’of substance auditing: A study of how substance auditing is presented in performance audit reports. Financial Accountability & Management, 35(2), 199-211.
Tien, N. H., Anh, D. B. H., & Ngoc, N. M. (2020). Corporate financial performance due to sustainable development in Vietnam. Corporate social responsibility and environmental management, 27(2), 694-705.
Trotman, A. J., & Duncan, K. R. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory, 37(4), 235-259.
Turedi, H., & Celayir, D. (2018). Role of effective internal control structure in achievement of targeted success in businesses. European Scientific Journal, 14(1), 1-18.
Vovchenko, N. G., Holina, M. G., Orobinskiy, A. S., & Sichev, R. A. (2017). Ensuring financial stability of companies on the basis of international experience in construction of risks maps, internal control and audit. European Research Studies Journal, 20(1), 350-368.
Wang, P., Yuan, L., & Wu, J. (2017). The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry. International Business Review, 26(4), 666-682.
Zimon, G. (2018). Influence of group purchasing organizations on financial situation of Polish SMEs. Oeconomia Copernicana, 9(1), 87-104.
Abubakar, A. M., Elrehail, H., Alatailat, M. A., & Elçi, A. (2019). Knowledge management, decision-making style and organizational performance. Journal of Innovation & Knowledge, 4(2), 104-114.
Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting & Financial Management, 32(5), 813-823.
Akhmetshin, E. M., Vasilev, V. L., Mironov, D. S., Zatsarinnaya, Е. I., Romanova, M. V., & Yumashev, A. V. (2018). Internal Control System in Enterprise Management: Analysis and Interaction Matrices. European Research Studies Journal, 21(2), 728-740.
Al-Waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of accounting information system on financial performance with the moderating role of internal control in Iraqi industrial companies: An analytical study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246-261.
Amahalu, N. (2020). Effect of audit quality on financial performance of quoted conglomerates in Nigeria. International Journal of Management Studies and Social Science Research, 2(4).
Barbera, C., Guarini, E., & Steccolini, I. (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting, Auditing & Accountability Journal, 33(3), 529-558.
Barbera, C., Jones, M., Korac, S., Saliterer, I., & Steccolini, I. (2017). Governmental financial resilience under austerity in Austria, England and Italy: how do local governments cope with financial shocks?. Public Administration, 95(3), 670-697.
Belayeth Hussain, A. H. M., Endut, N., Das, S., Chowdhury, M. T. A., Haque, N., Sultana, S., & Ahmed, K. J. (2019). Does financial inclusion increase financial resilience? Evidence from Bangladesh. Development in Practice, 29(6), 798-807.
Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: the case of auditor selection. Managerial Auditing Journal, 34(8), 924-950.
Dewi, N., Azam, S., & Yusoff, S. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9), 1373-1384.
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90-114.
Hai, P. T., & Quy, N. L. D. (2019). Effect of audit rotation, audit fee and auditor competence to motivation auditor and audit quality: Empirical evidence in Vietnam. Academy of Accounting and Financial Studies Journal, 23(2), 1-14.
Ismail, A. H., Merejok, N. M., Dangi, M. R. M., & Saad, S. (2020). Does audit quality matters in Malaysian public sector auditing?. Journal of Academia, 7, 102-116.
Kaawaase, T. K., Nairuba, C., Akankunda, B., & Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions. Asian Journal of Accounting Research, 6(3), 348-366.
Klapper, L., & Lusardi, A. (2020). Financial literacy and financial resilience: Evidence from around the world. Financial Management, 49(3), 589-614.
Kuntadi, C., Juwanto, C., & Zakaria, M. I. (2023). Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management). Dinasti International Journal of Economics, Finance & Accounting, 4(2), 326-333.
Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203-218.
Lartey, P. Y., Kong, Y., Bah, F. B. M., Santosh, R. J., & Gumah, I. A. (2020). Determinants of internal control compliance in public organizations; using preventive, detective, corrective and directive controls. International Journal of Public Administration, 43(8), 711-723.
Mexmonov, S. (2020). The role of the internal audit based international internal audit standards in Uzbekistan. Архив научных исследований, 33(1).
Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), 563-585.
Nkundabanyanga, S. K., Mugumya, E., Nalukenge, I., Muhwezi, M., & Najjemba, G. M. (2020). Firm characteristics, innovation, financial resilience and survival of financial institutions. Journal of Accounting in Emerging Economies, 10(1), 48-73.
Nwanyanwu, L. A. (2017). Audit quality practices and financial reporting in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(2), 145-155.
Pandapotan, F., Puspitasari, F., & Maharani, A. (2023). Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates. Neo Journal of economy and social humanities, 2(2), 71-77.
Setyorini, N., Indiworo, R. H. E., & Sutrisno, S. (2021). The Role Financial Literacy and Financial Planning to Increase Financial Resilience: Household Behaviour as Mediating Variable. Media Ekonomi dan manajemen, 36(2), 243-255.
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 795-802.
Svärdsten, F. (2019). The ‘front stage’of substance auditing: A study of how substance auditing is presented in performance audit reports. Financial Accountability & Management, 35(2), 199-211.
Tien, N. H., Anh, D. B. H., & Ngoc, N. M. (2020). Corporate financial performance due to sustainable development in Vietnam. Corporate social responsibility and environmental management, 27(2), 694-705.
Trotman, A. J., & Duncan, K. R. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory, 37(4), 235-259.
Turedi, H., & Celayir, D. (2018). Role of effective internal control structure in achievement of targeted success in businesses. European Scientific Journal, 14(1), 1-18.
Vovchenko, N. G., Holina, M. G., Orobinskiy, A. S., & Sichev, R. A. (2017). Ensuring financial stability of companies on the basis of international experience in construction of risks maps, internal control and audit. European Research Studies Journal, 20(1), 350-368.
Wang, P., Yuan, L., & Wu, J. (2017). The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry. International Business Review, 26(4), 666-682.
Zimon, G. (2018). Influence of group purchasing organizations on financial situation of Polish SMEs. Oeconomia Copernicana, 9(1), 87-104.