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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Inovasi Penelitian dan Pembelajaran Fisika JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
David Hasibuan
STIE Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Other

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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

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Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening Familia Irene, Bella; Iriyadi, Iriyadi; Hasibuan, David; Saurmauli Pangaribuan, Windawaty
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10754

Abstract

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.
Co-Authors Bambang Pamungkas Edy Tandililing Erlinda Kusuma Wardani Familia Irene, Bella Hendra Setiawan Iriyadi Iriyadi Monang, Gatot Luhut Rinjani, Mayang Eryan Saurmauli Pangaribuan, Windawaty Suhendra Suhendra Sutarti Sutarti Syaiful B Arsyid Tri Marlina