Mediation Effect in the Internal Control in the Relation of Good University Governance and accrual-based SAP Implementation toward the Quality of Financial Reports: A Proposed Framework

International Journal of Economics and Management Studies

© 2020 by SSRG - IJEMS Journal

Volume 7 Issue 11

Year of Publication : 2020

Authors : Frinta Pratamasari, Nurkholis, Zaki Baridwan

10.14445/23939125/IJEMS-V7I11P112

How to Cite?

Frinta Pratamasari, Nurkholis, Zaki Baridwan, "Mediation Effect in the Internal Control in the Relation of Good University Governance and accrual-based SAP Implementation toward the Quality of Financial Reports: A Proposed Framework," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 11, pp. 82-85, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I11P112

Abstract:

The purpose of this study is to provide a framework for the mediation effect of internal control in the relation of good university governance and accrual-based SAP implementation toward the quality of the financial report. To bridge the gap, a mediating effect of internal control is proposed based on some kinds of literature. In the future, this study is significant for the higher education leader, management, Internal Supervisory Unit, and people who make the financial report for the need to give an internal control to make a qualified financial report. Besides, this study will also be served as additional literature for some studies in higher education, not only the public but also the private ones around Indonesia that has not been explored yet.

Keywords:

the internal control system, SAP accrual-based, good university governance, financial report, higher education

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