Indonesian Accounting Research Journal
Vol 2 No 1 (2021): Indonesian Accounting Research Journal (October 2021)

Pengaruh Maturitas Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Instansi Pemerintah

Ageng Gumelar (Politeknik Negeri Bandung)
Iyeh Supriatna (Politeknik Negeri Bandung)
Endah Dwi Kusumastuti (Politeknik Negeri Bandung)



Article Info

Publish Date
31 Oct 2021

Abstract

This research was conducted to determine the effect of maturity of the government's internal control system on the performance of government agencies in the Purwakarta Regency Government. The population in this study is the Regional Work Unit (SKPD) in the Purwakarta Regency Government. The sample used in this study were 35 SKPDs in the Purwakarta Regency Government. The research method used is quantitative methods. The data source used is in the form of primary data. The data collection technique was carried out using research instruments in the form of questionnaires and interview guides. The data analysis method used is simple regression analysis. Result showed that the maturity of government internal control systems was positively and significantly affected by the performance of government agencies. With the increasing maturity of the government's internal control system, it can improve the performance of government agencies.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...