Update Artikelilmiah: 9645

NUR PUTRI SAPARINDAH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menguji: 1) Pengaruh pengelolaan keuangan daerah terhadap penerapan good governance. 2) pengaruh sistem akuntabilitas instansi pemmerintah terhadap penerapan good governance. 3) Pengaruh sistem pengendalian internal pemerintah terhadap penerapan good governance. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini yaitu satuan kerja perangkat daerah Kabupaten Purbalingga. Pemilihan sampel dengan metode total sampling. Data yang digunakan dalam penelitian ini berupa data primer. Analisis yang digunakan adalah regresi berganda  untuk melihat pengaruh pengelolaan keuangan daerah, sistem akuntabilitas instansi pemmerintah dan sistem pengendalian internal pemerintah terhadap penerapan good governance. 
Hasil pengujian menunjukkan bahwa: 1) Pengelolaan keuangan daerah berpengaruh signifikan positif terhadap penerapan good governance. 2) Akuntabilitas instansi pemmerintah berpengaruh signifikan positif terhadap penerapan good governance. 3) Sistem pengendalian internal pemerintah berpengaruh signifikan negative terhadap penerapan good governance.

Abtrak (Bhs. Inggris)

This study was aimed to examine: 1) The effect of regional financial management on the implementation of good governance. 2) The effect of accountability system of government institution performance on the implementation of good governance. 3) The effect of the government internal control system on the implementation of good governance. This study was classified causative research. The population of this study was the Regional Work Units in Purbalingga Regency. The selection of the sample used was total sampling methods. Data of this study were primary data. Statistic analysis used was multiple regressions to test the impact of regional financial management, accountability system of government institution performance and the government internal control system on the implementation of good governance. The results provided empirical evidences that: 1) Performance of regional financial management has positive and significant effect on the implementation of good governance. 2) Accountability system of government institution performance has positive and significant effect on the implementation of good governance. 3) The government internal control system has negative and significant effect on the implementation of good governance.

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