Internal audit function, political characteristics, and compliance with government accrual-based accounting standards in Indonesian local government

We investigate the effect of local government internal audit function and political characteristics on accounting compliance based accrual-based standards in Indonesia while controlling for financial characteristics. Our analysis is conducted 2015-2018 with panel data regression, equipped a robustness test using logistic regression. results show that capability, maturity, expertise, size play role improving find positive effects legislative coalition, gender, size. The shows remain consistent most variables. This study implications governments Financial Development Supervisory Agency to improve human resource availability through various supporting policies. contributes literature as one earliest comprehensive studies examine all Indonesian governments.