Pengaruh Pengawasan Internal, Sistem Akuntansi Keuangan Daerah dan Pengelolaan Keuangan Daerah Terhadap Kinerja Keuangan Daerah Pemerintah Kabupaten Karanganyar (Survey pada DPPKAD Kabupaten Karanganyar)

Abstract

The purpose of this research is to examine the influence of internal control, regional financial accounting system and local financial management to financial performance of Local Government in Karanganyar Regency. The object of research in the Government of Karanganyar Regency, which is in the Regional Revenue and Asset Management Finance Department (DPPKAD) is now renamed Regional Finance Agency (BKD), by distributing questionnaires to related sections, so that purposive random sampling technique is used. Related section is the finance section, which oversees the accounting, budget, treasury and asset section Then tested the instrument, test the classical assumption and using multiple regression analysis Conclusion of the test results of each hypothesis shows that (1) internal control significant effect on financial performance Local government (2) regional financial accounting system has a significant effect on financial performance of local government (3) management of regional finances have a significant effect on financial performance of local government. Thus the whole hypothesis is accepted. The results of this study are expected to contribute to the local government on several factors that can be used in assessing the performance of Local Government and also as reference material for further research.