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Astari, Ketut Mei
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Ineffective Monitoring, Sistem Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Keuangan BUMDes Kecamatan Kubutambahan Astari, Ketut Mei; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.95183

Abstract

This study aims to examine the influence of ineffective monitoring, internal control systems, and organization culture on the financial performance in BUMDes Kubutambahan Disrict. This study ia a quantitative approach with a multiple liniar regression analysis method.The population consists of all BUMDes in Kubutambahan Disctict. Through purposive sampling techniques, a sample of 11 BUMDes was obtained with a total of 77 respondents. Data were collectde using a questionnaire instument. Data analysis wasconducted using multiple linear regression with IBM SPSS version 27. The resultsof this study indicate that (1) ineffective monitoring has a negatif and significant effect on the financial performance of BUMDes in the Kubutambahan Disstrict; (2) internal control systems have a positive and significant effect on financial performance in the Kubutambahan District; and (3) organizational culture has a positive and significant effect on financial performance in the Kubutambahan District.
Co-Authors Lucy Sri Musmini