Pengaruh Akuntabilitas dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus di Badan Pengelola Keuangan dan Asset Daerah Kota Tidore Kepulauan)

Mattoasi Mattoasi, Sitna Jainuddin

Abstract


The aim of this research is to determine the effect of accountability and internal control systems on local government financial performance. This research uses quantitative research methods. The data source used in this research is saturated sampling. The data analysis technique in this research is descriptive quantitative analysis using uti t statistics, statistical f test, and coefficient of determination test (adjusted R Square) using IBM SPSS 20 for windows. The results of this research show that accountability has a positive and significant effect on local government financial performance, and the control system has a positive and significant effect on local government financial performance and simultaneously accountability and the internal control system have a positive and significant effect on local government financial performance with a value of The determinant is 40.3% while the remaining 60.3% is caused by other factors that are in the theoretical structure but were not tested in this research.


Keywords


Accountability, internal control systems, financial performance

Full Text:

PDF

References


Ali, U. N. B. M., Nasution, N., & Pratama, I. (2016). Determinants of Job Satisfaction: Qualitative Case Survey. Qualitative and Quantitative Research Review, 1(2).

Amelia, W. R., Prayudi, A., Khairunnisak, K., & Febrizaldy, F. C. (2022). Edukasi warga Desa Sembahe Baru dalam rangka peningkatan penghasilan melalui ekonomi kreatif pengolahan sampah plastik. Pelita Masyarakat, 4(1), 92-100.

Auditiya, L, Husaini dan Lismawati (2020) Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah TerhadapKinerja Pemerintah Daerah. Jurnal Fairness Vol 3, No 1:21-4

Donalson, L. dan J. H. Davis. 1991. Stewardship Theory or Agency Theory: CEO Governance dan Shareholder Returns. Australian Journal of Management 16: 49-64

Elkha, F., & Wahidawati. (2020). Pengaruh Pengendalian Internal, Akuntabilitas, dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–19.

Guilford, J. P. (1956) Fundamental Statistic in Psychology and Education, New York & London : Mc Graw Hill Book Co.Inc.

Jatmiko, B., Akuntansi, P. S., & Yogyakarta, M. (2020). Pengaruh Pengawasan Internal , Akuntabilitas terhadap kinerja pemerintah daerah.(September), 231–246.

Jitmau, F. Kalangi,L Lambe, L. (2020) Pengaruh Akuntabilitas ,Transparansi, dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah.

Karim, R. abdul, & Mursalim. (2019). Pengaruh akuntabilitas, transparansi dan sistem pengendalian intern terhadap kinerja keuangan. 2.

Nasution, J., Dasopang, E. S., Raharjeng, A. R. P., Gurning, K., Dalimunthe, G. I., & Pratama, I. (2021). Medicinal plant in cancer pharmaceutical industry in Indonesia: a systematic review on applications and future perspectives. perspectives, 20, 21.

Pratama, I. (2015). Corporate Governance and Company Attributes on the Financial Reporting Timeliness: Evidence from Listed Companies in Bursa Efek Indonesia (Doctoral dissertation, Universiti Utara Malaysia).

Pratama, I. (2015). Corporate Governance and Company Attributes on the Financial Reporting Timeliness: Evidence from Listed Companies in Bursa Efek Indonesia (Doctoral dissertation, Universiti Utara Malaysia).

Pratama, I., Che-Adam, N., Kamardin. N. (2019). Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies. Polish Journal of Management Studies, 20 (1), 359-371.

Pratama, I., Che-Adam, N., Kamardin. N., (2020). Corporate Governance and Corporate Social Responsibility Disclosure Quality in Indonesian Companies. International Journal of Innovation, Creativity and Change, Vol 13(4), 442-463.

Pratama, I., Lubis, H., Dalimunthe, M. I., Silalahi, A. D., Harahap, R. U., Silalahi, C. A. P., & Atrizka, D. (2024). The Impact of Corporate Governance Attributes on Achievement of SDGs in Indonesian Private Limited Companies: Mediating Role of Foreign Ownership. Cuadernos de Economía, 47(133), 11-18.

Pratama, I., Pratami, A., Dalimunthe, M. I., Silalahi, A. D., & Atrizka, D. (2024). Analysing The Impacts Of Corporate Governance Attributes On Financial Reporting Timelines With A Moderator Of Foreign Ownership: Evidence From Indonesian Plc. International Journal of Economics and Finance Studies, 16(1), 206-223.

Pratama, I., Siregar, M. A., Amelia, W. R., & Lubis, A. (2024). Building the Competitiveness of Textile Creative Economy MSMEs in Indonesia with a Green Economy Based Accounting Strategy. Cuadernos de Economía, 47(134), 118-127.

Rahayu, Hendaris . 2022. Pengaruh Penerapan Good Government Governance dan Pengawasan Internal Terhadap Kinerja Pemerintah Daerah (Studi Kasus Kab. Bandung Barat).

Ruslan, D., Tanjung, A. A., Lubis, I., Siregar, K. H., & Pratama, I. (2023). Monetary Policy in Indonesia: Dynamics of Inflation, Credibility Index and Output Stability Post Covid 19: New Keynesian Small Macroeconomics Approach. Cuadernos de economía, 46(130), 21-30.

Saragih, J., Wardati, J., & Pratama, I. (2020), Trade Openness, Government Development Expenditures, Gross Capital Formation and Economic Growth: An ASEAN Case. International Journal of Innovation, Creativity and Change (IJICC), 12, (10), 366-383.

Sibuea, M. B., Sibuea, F. A., Pratama, I., Siregar, G., & Putra, Y. A. (2022). Analysis of the contribution of agribusiness microfinance institutions and government policies on increasing farmers' income in Indonesia. AgBioForum, Vol 24, (2), 2022, 47-57.

Siregar, M. A., Tambunan, S., Lubis, A., & Pratama, I. (2024). Factors Affecting the Crude Palm Oil Production and Prices: Evidence from Indonesian Economy. AgBioForum, 26(1), pp. 1–8

Siregar, N. S. S., Prayudi, A., Sari, W. P., Rosalina, D., & Pratama, I. (2023). The role of social media literacy for micro small medium enterprises (MSMEs) and innovation in Developing Tourism Village in Indonesia. Social Space, 23(2), 221-249.

Sujianto., Yuliani, F., Syofian., Saputra, T, Pratama, I. (2020). The Impact of The Organizational Innovativeness On The Performance Of Indonesian Smes. Polish Journal of Management Studies 2020; 22 (1): 513-530.

Supraja, G. (2019) Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual dan Efektivitas Fungsi Pengawasan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Deli Serdang

Susilawati, E., Khaira, I., & Pratama, I. (2021). Antecedents to Student Loyalty in Indonesian Higher Education Institutions: The Mediating Role of Technology Innovation. Educational Sciences: Theory & Practice, 21(3), 40-56.

Susilawati, E., Lubis, H., Kesuma, S., & Pratama, I. (2022). Antecedents of Student Character in Higher Education: The role of the Automated Short Essay Scoring (ASES) digital technology-based assessment model. Eurasian Journal of Educational Research, 98(98), 203-220.

Susilawati, E., Lubis, H., Kesuma, S., Pratama, I., & Khaira, I. (2023). FACTORS AFFECTING ENGINEERING INSTITUTES OPERATIONAL EFFICIENCY: EXPLORING MEDIATING ROLE OF DIGITAL TECHNOLOGIES ADOPTION IN TEACHING/LEARNING. Operational Research in Engineering Sciences: Theory and Applications, 6(1), 252-273.

Susilawati, E., Lubis, H., Kesuma, S., Pratama, I., & Khaira, I. (2023). Exploring the antecedents of Student Academic Integrity: The Impact of Using Digital Technology Automated Short Essay Scoring (ASES) Assessment Models in Learning. Eurasian Journal of Educational Research, 103(103), 125-144.

Susilawati, E., Lubis, H., Kesuma, S., Pratama, K., & Khaira, I. (2022). EXPLORING AUTOMATED SHORT ESSAY SCORING (ASES) TECHNOLOGY BASED ASSESSMENT MODEL: THE ROLE OF OPERATIONAL MANAGEMENT STRATEGIES TO IMPROVE QUALITY AT UNIVERSITIES. Operational Research in Engineering Sciences: Theory and Applications, 5(3), 244-261.

Syahdika, A. V. P. (2021). Pengaruh Pengendalian Internal, Akuntabilitas,dan Transparansi Terhadap Kinerja Pemerintah Daerah (Studi Kasus Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bogor.

Tambunan, S., Siregar, A., Wijaya, M., & Pratama, I. (2022). The Impact of Corporate Governance On The Integrated Reporting Quality Of Indonesian Listed Firms: Moderating Role Of CSR Disclosure And Corporate Sustainability. International Journal of Economics and Finance Studies, 14(4), 252-274.

Tambunan, S., Siregar, A., Wijaya, M., Pratama, I. (2023). Do Institutional Ownership and Company Value Predict Financial Statement Integrity?. International Journal of Economics and Finance Studies, 15 (01), 246-264. doi:10.34111/ijefs. 202315112

Tambunan, S., Wijaya, M., Siregar, A., & Pratama, I. (2022). The Effectiveness of Risk Management on Quality of Financial Statements with Profitability as a Mediator in Banking Companies. Cuadernos de Economía, 45(128), 165-175.

Ulya, C. Astuti, E.B (2018) Analisis Pengaruh Transparansi dan Akuntabilitas Keuangan DAerah Terhadap Kinerja Organisasi Perangkat Daerah (Studi kasus pada badan pengelola keuangan dan aset daerah Kab. Tegal).




DOI: https://doi.org/10.31289/jbi.v3i2.5394

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI)

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.