CD Skripsi
Analisis Faktor-Faktor Yang Mempengaruhi Sistem Pengendalian Internal Pemerintah Daerah (Studi Empiris Pada Kabupaten Dan Kota Provinsi Riau Tahun 2015-2017)
ABSTRACT
This study aims to examine: (1) the effect of economic growth on the local government's internal control system, (2) the effect of capital expenditure on the regional government's internal control system, (3) the effect of the size of the local government on the local government's internal control system.The population in this study were all regencies and cities in Riau Province. In this study, the samples used were 9 districts and 2 cities that were selected using the purposive sampling method. This study uses secondary data using documentation techniques which are accessed directly through the BPK website. The analytical tool used in this study is the Statistical Product and Service Solution (SPSS) versi 22.0.The results of this study indicate that: (1) economic growth affects the internal control system of local governments with a significant level of 0.038 < 0.05, (2) capital expenditure negatively affects the internal control system of local governments with a significant level of 0.014 < 0.05, (3) the size of the regional government influences the internal control system of the regional government with a significant level of 0.001 < 0.05.
Keywords : Economic growth, capital expenditure, size of local government, and local government internal control system
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