THE INFLUENCE OF GOOD GOVERNANCE AND INTERNAL CONTROL ON THE PERCEPTION OF FINANCIAL MANAGEMENT PERFORMANCE AT THE OFFICE OF THE REGIONAL FINANCIAL MANAGEMENT AGENCY (BPKD) DKI JAKARTA PROVINCE

Authors

  • Karina Anjasmara Universitas Nasional
  • Kumba Digdowiseiso Universitas Nasional

Keywords:

Good Governance, Internal Control, Financial Management.

Abstract

This study aims to determine how much influence good governance and internal control have on the perception of financial managers performance at the Regional Financial Management Agency (BPKD) Office of DKI Jakarta Province. In this study, a sample / population of 100 respondents was used with the method used is a simple random sampling method. Descriptive analysis and multiple linear regression analysis are data analysis techniques used in this study with the STATA Statistics version 16 program. Based on the results of this study, it was found that variables of good governance and internal control are very influential in financial management at the Office of the Regional Financial Management Agency (BPKD) of DKI Jakarta Province.

Downloads

Download data is not yet available.

References

Andri, Alsar, Emharis, E., & Sarjan, M. (2021). Penerapan Prinsip-Prinsip Good Governance Pada Kantor Camat Logas Tanah Darat Kabupaten Kuantan Singingi. Prosiding Seminar Nasional Hasil Penelitian Dan Pengabdian Kepada Masyarakat, 53–57.

Ardianingsih, A. (2021). Audit Laporan Keuangan. Bumi Aksara.

Azlina, N., & Amelia, I. (2015). Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Akuntansi Universitas Jember, 12(2), 32. https://doi.org/10.19184/jauj.v12i2.1409

Bakri, W. H. (2020). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Badan Keuangan Daerah Kabupaten Maros. Economic Bosowa Journal, 6(002), 40–55.

Bastian. (2017). Akuntansi Manajemen Sektor Publik. Erlangga.

COSO. (2013). Internal Control - Integrated Framework Executive Summary (Issue May).

Duarmas, D., Rumapea, P., & Rompas, W. Y. (2016). Prinsip-Prinsip Good Governance Dalam Pelayanan Publik Di Kantor Camat Kormomolin Kabupaten Maluku Tenggara Barat. Jurnal Administrasi Publik, 1(37), 1–9. https://ejournal.unsrat.ac.id/index.php/JAP/article/view/11741

Fauzi, A., & Nugroho A, R. H. (2020). Manajemen Kinerja. Airlangga University Press.

Ghozali, I. (2018). AplikasiAnalisis Multivariate dengan Program IBM SPSS 21. Badan Penerbit Universitas Diponegoro.

Handoyo, B. R. M., & Bayunitri, B. I. (2021). The influence of internal audit and internal control toward fraud prevention. International Journal of Financial, Accounting,and Management, 3(1), Ishak, M. (2005). Akuntansi Keperilakuan: Tinjauan Terhadap Ilmu Keperilakuan (Krista (ed.)). Salemba Empat.

Indriana. (2019). Pengaruh Good Governance Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Pangkajene dan Kepulauan. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 1(1), 139–155.

Khairudin, Aminah, & Redaputri, A. P. (2020). Pentingnya kinerja keuangan pemerintah daerah untuk meningkatkan kesejahteraan masyarakat di indonesia. Akuntabel, 17(1), 148–151.

Kumba Digdowiseiso, S.E., M. A. E. (2017). Metodologi Penelitian Ekonomi dan Bisnis. : Lembaga Penerbitan Universitas Nasional (LPU-UNAS).

Kurniawan, A. (2015). Fraud di Sektor Publik dan Integritas Nasional. Fakultas Ekonomi dan Bisnis UGM.

Luthans, F. (2005). Perilaku Organisasi Edisi Sepuluh. Andi. Permendagri No. 13, Pub. L. No. 13 (2006).

Mardiasmo, M. B. . (2021). Akuntansi Sektor Publik-Edisi Terbaru. ANDI.

Maryam, N. S. (2016). Mewujudkan Good Governance Melalui Pelayanan Publik. Jurnal Ilmu Politik Dan Komunikasi, VI(1), 1–18.

Noviyanti, N. A., & Kiswanto. (2016). Pengaruh Karakteristik Pemerintah Daerah, Temuan Audit Bpk Terhadap Kinerja Keuangan Pemerintah Daerah. Accounting Analysis Journal, 5(1), 1–10.

Downloads

Published

2023-04-12

How to Cite

Anjasmara, K., & Digdowiseiso, K. (2023). THE INFLUENCE OF GOOD GOVERNANCE AND INTERNAL CONTROL ON THE PERCEPTION OF FINANCIAL MANAGEMENT PERFORMANCE AT THE OFFICE OF THE REGIONAL FINANCIAL MANAGEMENT AGENCY (BPKD) DKI JAKARTA PROVINCE. Jurnal Ekonomi, 12(02), 781–789. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/1794

Most read articles by the same author(s)

1 2 > >>