The Effect of Local Own-Source Revenue, Local Government Size, Capital Expenditure, and Social Assistance Expenditure on Internal Control Weaknesses: The Mediating Role of Economic Growth
DOI:
https://doi.org/10.55927/ijems.v4i4.81Keywords:
Local Own-Source Revenue, Local Government Size, Capital Expenditure, Social Assistance Expenditure, Internal Control Weaknesses, Economic GrowthAbstract
This study aims to examine the effects of local own-source revenue, local government size, capital expenditure, and social assistance expenditure on internal control weaknesses, with economic growth serving as an intervening variable. The study employs secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) regional audit reports and local government financial reports covering the 2014–2023 period. The data were analyzed using EViews 12. The findings indicate that local own-source revenue has a positive effect on internal control weaknesses. In contrast, local government size has a negative effect on internal control weaknesses. Furthermore, capital expenditure and social assistance expenditure both exhibit positive effects on internal control weaknesses, with economic growth acting as an intervening variable. In addition, economic growth has a positive effect on internal control weaknesses
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