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Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach

Research aims: This study investigates the important role of Government Internal Control System (GICS) elements in reducing budgetary slack in Public Higher Education Institutions (HEIs). Design/Methodology/Approach: Partial Least Squares Structural Equation Modelling (PLS-SEM) and Artificial Neural...

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Bibliografische Detailangaben
Hauptverfasser: Fara Fitriyani, Dwi Ratmono
Format: Artigo
Sprache:Inglês
Veröffentlicht: Universitas Muhammadiyah Yogyakarta 2024-10-01
Schriftenreihe:Journal of Accounting and Investment
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Online-Zugang:https://journal.umy.ac.id/index.php/ai/article/view/21810
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