Moderating effect of internal control system to determinants influencing the financial statement disclosure

This study examines whether the internal control system moderates relationship among budget expenditure, government size, legislative and audit findings on financial statement disclosure in Indonesia. is a quantitative that uses purposive sampling technique to collect data from 240 local governments Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show had positive significant effect disclosure, whereas expenditure does not. In addition, revealed between size but not by findings. contributed extending institutional agency theory explains these factors toward suggest Indonesia’s consider potential regarding increasing pressure carry out of statements, as well proper required applicable Indonesian regulations.