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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Bibliographic Details
Main Authors: Fara Fitriyani, Dwi Ratmono
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2024-10-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/21810
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