The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

Download Full-text

Good Government Governance, Pengendalian Intern, Komitmen Organisasi, Gaya Kepemimpinan dan Kinerja Organisasi Perangkat Daerah

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p17 ◽

2021 ◽

Vol 31 (3) ◽

pp. 746

Author(s):

Putu Yoga Ananta Pratyaksa ◽

Ni Gusti Putu Wirawati

Keyword(s):

Organizational Commitment ◽

Organizational Performance ◽

Leadership Style ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Good Government ◽

Government Governance

The application of the principles of Good Government Governance, internal control, organizational commitment, and leadership style is very important in organizational management. This study aims to obtain empirical evidence of the effect of Good Government Governance, intellectual control, organizational commitment, and leadership style on the performance of regional apparatus organizations (OPD) in Karangasem Regency. This study uses a quantitative approach using primary data. The sampling method used was saturated sampling technique. The sample used is 3 employees in each regional apparatus organization (OPD) with a total of 32 (OPD). The analysis technique used in this research is multiple linear regression analysis. Based on the results of this study, it shows that the influence of Good Government Governance, internal control, organizational commitment, and leadership style has a positive effect on the organizational performance of OPD Karangasem Regency. Keywords: Good Government Governance; Internal Control; Organizational Commitment; Organizational Performance Leadership Style.

Download Full-text

DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i2.3942 ◽

2018 ◽

Vol 2 (2) ◽

pp. 271-290

Author(s):

Andi Permana Putra ◽

Akram Akram ◽

Hermanto Hermanto

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

Download Full-text

Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i12.p14 ◽

2020 ◽

Vol 30 (12) ◽

pp. 3176

Author(s):

Fauziyyah Sukmawati Kurniawan ◽

Yustrida Bernawati

Keyword(s):

Earnings Management ◽

Internal Control ◽

Good Governance ◽

Control Function ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Auditor ◽

Internal Auditors

Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the implementation of the audit function, and the implementation of the audit. This study shows the effect of the ratio of internal auditor certification, realization of internal auditors / audits, number of internal auditors, size of KAP, tenure of KAP, and KAP specialists on earnings management.. This study uses a quantitative approach with secondary data derived from the IDX website data. The sampling technique was carried out using a purposive sampling method. The analytical method used is multiple linear regression analysis. The results of the analysis show that the variables of the number of internal auditors, size of KAP, and tenure of KAP have a significant effect on earnings management of banking companies. Variables of certification, realization of internal auditors, and KAP specialists have no significant effect on earnings management of banking companies. Keywords: Earning Management; Internal Auditor; External Auditor.

Download Full-text

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.376 ◽

2020 ◽

Vol 28 (1) ◽

pp. 35-50

Author(s):

Dewi Kusuma Wardani ◽

Ratih Ranika Putri Utami

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Primary Data ◽

Community Members ◽

The People ◽

Quantitative Descriptive ◽

Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

Download Full-text

Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa

Jurnal Ilmiah Akuntansi dan Humanika ◽

10.23887/jiah.v10i2.25919 ◽

2020 ◽

Vol 10 (2) ◽

pp. 136

Author(s):

Made Feri Cahyadi ◽

Edy Sujana

Keyword(s):

Financial Management ◽

Random Sampling ◽

Sampling Method ◽

Total Population ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Data Sources ◽

Primary Data ◽

Analysis Method

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

Download Full-text

Effect of self-efficacy, competence and compensation in performance of financial manager on motivation as moderation

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n3.635 ◽

2019 ◽

Vol 6 (3) ◽

pp. 83-93 ◽

Cited By ~ 1

Author(s):

Kadek Dwiyani Ciptana Putri ◽

Maria Mediatrix Ratna Sari ◽

I Wayan Ramantha ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Regression Analysis ◽

Financial Management ◽

Self Efficacy ◽

Linear Regression Analysis ◽

Secondary Data ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Analysis Technique ◽

Positive Effect

This study aims to examine the effect of self-efficacy, competence, and compensation on the performance of financial management employees with motivation as moderating. The population in this study were all financial management employees at Udayana University in 2019. The study sample was determined by the nonprobability sampling method which obtained a total sample of 92 people. This study uses primary data and secondary data. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of self-efficacy, competence, and compensation had a positive effect on the performance of financial management employees. Motivation does not moderate the effect of self-efficacy and competence on the performance of financial management employees. Motivation strengthens the effect of compensation on the performance of financial management employees.

Download Full-text

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.36 ◽

2020 ◽

Vol 28 (1) ◽

pp. 35-50 ◽

Cited By ~ 1

Author(s):

Dewi Kusuma Wardani ◽

Ratih Ranika Putri Utami

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Primary Data ◽

Community Members ◽

The People ◽

Quantitative Descriptive ◽

Positive Effect

Download Full-text

The Effect of Balanced Life and Career Development on Job Satisfaction in Bank Maluku

10.31219/osf.io/2de7m ◽

2021 ◽

Author(s):

M Chairul Basrun Umanailo

Keyword(s):

Job Satisfaction ◽

Career Development ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Work Life ◽

Work Life Balance ◽

Primary Data ◽

Life Balance

This study aims to determine the effect of work balance and career development on job satisfaction at Bank Maluku Namlea and Namrole Branch. This research is an explanatory study because it seeks to explain the effect of work-life balance and career development on job satisfaction. Sources of data in this study are primary data and secondary data. The population in this study were all employees of Bank Maluku in Namlea and Namrole in Maluku Province, totaling 116 employees. The sampling technique used was the census technique. The choice of this technique is because the population is not too large so it is possible to be reached as a whole. This means that the number of samples in this study is the same as the total population of 116 employees of the Maluku Branch Bank in Namlea and Namrole, Maluku Province. Data collection techniques in this study were interviews and questionnaires. The data analysis technique in this study used multiple linear regression analysis. The results showed that work-life balance and career development either partially or simultaneously proved to have a positive and significant effect on the job satisfaction of employees of Bank Maluku, Namlea, and Namrole Branches. This can be proven by the regression coefficient which shows that if work-life balance or career development increases, this increase will be followed by an increase in job satisfaction of Bank Maluku employees, Namlea, and Namrole branches. Thus it can be said that the encouragement of improving work-life balance and career development will increase the level of job satisfaction of the employees of Bank Maluku, Namlea, and Namrole Branches.

Download Full-text

ANALISIS PENGARUH BUDAYA ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA SEKTOR PUBLIK DENGAN AKUNTABILITAS SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Dinas Perindustrian dan Tenaga Kerja Kabupaten Bojonegoro)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v1i1.5385 ◽

2018 ◽

Vol 1 (1) ◽

pp. 15

Author(s):

Heppy Kurnia Ardilla

Keyword(s):

Organizational Culture ◽

Public Sector ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

The Public ◽

Public Sector Performance ◽

Sector Performance

The importance of performance report is needed to evaluate how far the institution or organization are able to implement their vision and mission. One of its consistency is the need of performance support activities by improving the organizational culture, internal control, and accountability. This research objective is to obtain the empirical evidences about the influence of organizational culture and internal control toward public sector performance with the accountability as moderation variable. This research is categorized as quantitative research using primary data taken from questioners. The research population is the employees in the Office of Industry and Manpower of Bojonegoro Regency. The sampling technique used in this research is purposive sampling. The samplesobtained consist of 36 respondents. The date is analyzed using multiple linear regression analysis and processed using the help of SPSS software version 16.0. The result of this research shows that (1)Partially, organizational culture influences positively and significantly toward the public sector performance, (2) Partially, internal control influences positively and significantly toward the public sector performance, (3) Partially, accountability influences positively and significantly toward the public sector performance, (4) simultaneously, organizational culture, internal control and accountability influences positively and significantly toward the public sector performance, (5) Accountability moderates positively and significantly the influence of organizational culture toward the public sector performance, and (6) Accountability moderates positively and significantly the influence of internal control toward the public sector performance.

Download Full-text

Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i1.4963 ◽

2019 ◽

Vol 2 (1) ◽

pp. 21

Author(s):

Pancawati Hardiningsih ◽

Rachmawati Meita O. ◽

Ceacilia Srimindarti ◽

Ida Kristiana

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Scale Model ◽

Survey Method ◽

Analysis Technique

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.

Download Full-text