Jurnal Kajian Akuntansi dan Auditing
Vol. 14 No. 1 (2019): April 2019

Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Empiris OPD Kabupaten Solok)

Nur Azlina (Universitas Riau)

Article Info

Publish Date
20 Apr 2019

Abstract

This study aims to examine and analyze the relationship of regional financial management and internal control systems of government with the performance of government agencies mediated by good governance. The dependent variable used is the performance of government agencies, the independent variable used is regional financial management and government internal control systems and one mediating variable in the form of good governance. The population in this study is the Solok District Organization of 26 OPDs. The sampling technique used in this study is saturated sampling with 76 respondents. This study uses primary data. Data collection techniques based on survey method by providing a set of questionnaires to respondents.Path analyisis is used to test the hyphotesis.

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Journal Info
Jurnal Kajian Akuntansi dan Auditing
Website

Abbrev

JKAA

Publisher

Universitas Bung Hatta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kajian Akuntansi dan Auditing is peer review journal to diseminating the research and conceptual article in the field of accounting and auditing. The primary topics will published on this journal are : Financial Accounting and Capital Market Management Accounting Public Sector Accounting ...