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All Journal International Journal of Public Budgeting, Accounting and Finance
Rifad, Said Muhamad
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF THE UNDERSTANDING REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS ON REGIONAL GOVERNMENT ORGANIZATION PERFORMANCE WITH A LEADERSHIP STYLE AS A MODERATING VARIABLE IN INDRAGIRI HULU DISTRICT GOVERNMENT Rifad, Said Muhamad
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the effect of Understanding the Regional Financial Accounting System, the Internal Control System influentially and partially influences the Regional Government Organizational Performance in the Indragiri Hulu Regency Government. And test the Leadership Style with moderating variables using the Residual Test. This type of research is causal associative research that is useful for analyzing the causal relationship between one variable with other variables using quantitative data types. The data used in this study are primary data obtained from questionnaires that have been distributed. The population in this study were 30 Organizations of the Regional Government of Indragiri Hulu Regency. Questionnaires were given as much as 4 for each local government agency in Indragiri Hulu Regency so the number of samples became 120 using the Purposive Sampling method, the method of data collection carried out which is by documentation techniques. The method of data analysis in this study is multiple linear regression with the help of Statistical Product and Service Solutions (SPSS) software. The results of the study show that the understanding of the Regional Financial Accounting System and the Intren Control System influence both partially and partially towards the Local Government Organizational Performance. While the Leadership Style cannot moderate the relationship of Understanding the Regional Financial Accounting System and Leadership Style cannot moderate the relationship of the Internal Control System to Local Government Organizational Performance.
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