Los efectos de la implementación del control interno y la cultura organizacional en la calidad de la información financiera. Estudio sobre el gobierno local de Yakarta, Indonesia
Resumen
Este estudio examina la influencia de la implementación del control interno y la cultura organizacional en la calidad de la información financiera. Se aplica el estudio y la investigación descriptiva, utilizando un cuestionario para la recolección de datos. La validez y confiabilidad del cuestionario se estimaron utilizando AVE, con un alfa de Cronbach superior a 0,5 y 0,7, respectivamente. El análisis de los datos se realizó utilizando el mínimo cuadrado parcial (PLS). Los resultados mostraron que la implementación del control interno influyó en la calidad de la información financiera, mientras que la cultura organizacional no tuvo ningún efecto sobre la calidad de la información financiera.
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