CD Skripsi
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah, Kompleksitas Pemerintah, Belanja Modal, Dan Kualitas Sdm Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah (Studi pada Kabupaten dan Kota di Provinsi Riau Tahun 2016-2021)
This study aims to determine and analyze the effect of local revenue, government size, government complexity, capital expenditure, and quality of human resources on the weaknesses of local government internal control. The population in this study is district and city governments in Riau Province, which consist of 10 districts and 2 cities. Sampling uses the saturated sample method, which takes the entire population as a sample. This study uses secondary data sourced from the LHP of the Regional Government in Riau Province in 2016-2021 obtained from the BPK RI, the Indonesian HDI Report obtained from the BPS RI, etc. The data analysis technique uses multiple linear regression analysis and data is processed using SPSS 26. The results of the study show that local revenue, capital expenditure, and the quality of human resources have an effect on weaknesses of local government internal control. Meanwhile, government size and government complexity have no effect on weaknesses of local government internal control.
Keywords: Local Revenue, Government Size, Government Complexity, Capital Expenditure, Quality of Human Resources, Weaknesses of Local Government Internal Control.
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