Image of Pengaruh Pengawasan Internal, Pengawasan Eksternal, Pengelolaan Keuangan Daerah, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kota Pekanbaru)
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Pengaruh Pengawasan Internal, Pengawasan Eksternal, Pengelolaan Keuangan Daerah, Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kota Pekanbaru)

This study aimed to test the effect of the internal control, external control, financial management of Local Goverment, and financial accounting system of Local Goverment on the performance of Local goverment in Pekanbaru city. The present research of which data were collected using a questionnaires distributed to the SKPD structural officials of consisting of Echelon II, Echelon III, Echelon IV at the Regional Goverment of Pekanbaru city. Of the 90 questionnaires distributed, 81 questionnaires were returned. There are 3 pieces of questionnaires were not completed, there were 78 questionnaires to be calculated in the present research. The data analysis technique used to test the hypotesis of the research is multiple linear regression analysis using SPSS softwareversion 20.0. The results indicates three variable affect on the performance of local goverment with direct effect 0,048, 0,003, 0,005 significant and only one variable that does not have an influence on the performance of local goverment with a direct effect 0,475 significant. Three variables that affect is internal control, financial management of local goverment and financial accounting system of local goverment. While the external control had no effect on the performance of local goverment.The magnitude of the effect (R2) the internal control, external control, financial management of local goverment, and accounting system of local goverment to local goverment performance was 54 % and the remaining 46 % effected by other variabel. Keywords : Internal Control, External Control, Financial Management, Financial Accounting System, And Local Goverment Performance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0312)
02 03. 117 (0312)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0312)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xi, 99 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0312)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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