FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DI KABUPATEN MERANGIN

Nurarifah, Rina and Afrizal, Afrizal and Aurora Lubis, Tona (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DI KABUPATEN MERANGIN. S2 thesis, Akuntansi.

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Abstract

Abstract This research is an analytical study that explains the relationship of the factors that affect the Financial Performance of the Merangin Regency Government. The method used in this research is the Explanatory Survey. The criteria for selecting the sample are financial management officers in government agencies consisting. The sample of this research is 96 respondents. Data analysis was carried out using descriptive statistical analysis descriptive and inferential statistical analysis using causality analysis Structural Equation Modeling (SEM). The results showed that Accountability does have a positive significant effect on local government financial performance. Transparency has negative not significant effect on impact on local government financial performance. Internal control system does not have a positive influence on local government financial performance. Organizational Culture does have a negative not significant influence on local government financial performance. Apparatus Competence has a positive significant influence on local government financial performance. Regional Financial Management has a positive significant influence on local government financial performance Keywords: Accountability, transparency, internal control system, organizational culture, apparatus competence, regional financial management, regional government financial performance. ABSTRAK Penelitian ini merupakan studi analisis yang menjelaskan hubungan faktor-faktor yang mempengaruhi Kinerja Keuangan Pemerintah Daerah Kabupaten Merangin. Metode penelitian ini adalah Survey Explanatory Kriteria pemilihan sampel adalah aparat pengelola keuangan di intansi pemerintah. Sampel penelitian sebanyak 96 responden. Analisis data menggunakan analisis statistik deskriptif dan analisis statistic inferensial menggunakan analisis kausalitas Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa Akuntabilitas memiliki pengaruh positif signifikan terhadap kinerja keuangan pemerintah daerah. Transparansi memiliki pengaruh negative tidak signifikan terhadap kinerja keuangan pemerintah daerah. Sistem Pengendalian internal memiliki pengaruh positif tidak signifikan terhadap kinerja keuangan pemerintah daerah. Budaya Organisasi memiliki pengaruh negative tidak signifikan terhadap kinerja keuangan pemerintah daerah. Kompetensi Aparat memiliki pengaruh positif signifikan terhadap kinerja keuangan pemerintah daerah. Pengelolaan Keuangan Daerah memiliki pengaruh positif signifikan terhadap kinerja keuangan pemerintah daerah. Kata Kunci : Akuntabilitas, transparansi, sistem pengendalian internal, budaya organisasi, kompetensi aparat, pengenolaan keuangan daerah, kinerja keuangan pemerintah daerah

Type: Thesis (S2)
Subjects: L Education > L Education (General)
L Education > LA History of education
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: NURARIFAH
Date Deposited: 22 Dec 2021 07:53
Last Modified: 22 Dec 2021 07:53
URI: https://repository.unja.ac.id/id/eprint/29439

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