Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/297488 
Authors: 
Year of Publication: 
2019
Citation: 
[Journal:] Contemporary Economics [ISSN:] 2300-8814 [Volume:] 13 [Issue:] 3 [Year:] 2019 [Pages:] 335-350
Publisher: 
University of Finance and Management in Warsaw, Faculty of Management and Finance, Warsaw
Abstract: 
The objective of this research was to verify the effects of information quality and management support as critical contributors to the successful application of continuous auditing and continuous monitoring in the government sector. This study utilized survey research that was conducted in the Line Ministries (LMs) in Indonesia. The research data was collected through questionnaires, face-to-face interviews, and focus group discussions. The structural equation modeling (SEM) approach was used for data analysis with the assistance of Lisrel 8.8 statistical software. The result shows that there is a strong influence of information technology and management support on the applications of continuous auditing and continuous monitoring. Another finding is that an improved application of continuous monitoring results in an improved application of continuous auditing in the Line Ministries in Indonesia.
Subjects: 
Management Support
Information Quality
Continuous Auditing
Continuous Monitoring
Structural Equation Modeling
JEL: 
M42
H11
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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