Does the Quality OfInternal Control Systems and Audit Quality Affectthe Quality Of Financial Reports on Local Governments in Indonesia with Good Government Governance as Moderation?

The purpose of the studyis to examine how the quality of internal control systems and audit quality affect financial report quality in Indonesian district and city governments, with Good Government Governance serving as Moderation. Thisstudy used the SmartPLS analytic technique and comprises 2,155 observations from 508 district and municipal administrations in Indonesia from 2015 to 2019 following the introduction of the accrual-based accounting system. The implication is that the Regional People's Representative Council as a stakeholder should encourage local governments to continuously improve the internal control system for all government administration activities, as well as include the role of the local government internal supervisory apparatus in increasing accountability and public trust in an optimal and long-term manner.