LAYESI , Anggun
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The Influence of Good Government Governance, Government Internal Control System, And Apparatus Competence on Local Government Performance (Case Study on the Karawang Regency Regional Government) LAYESI , Anggun; HENDARIS, R. Budi
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1566

Abstract

Local government performance is a crucial concern in the context of regional autonomy, where accountability and effectiveness of public governance are increasingly demanded. This study aims to examine the influence of good government governance, the government's internal control system (SPIP), and apparatus competence on local government performance, with a case study of the Karawang Regency Government. A quantitative approach was used in this study, with a survey method of 44 respondents in 22 SKPDs in Karawang Regency selected through a purposive sampling technique. Data collection was conducted through questionnaires, and data analysis used multiple linear regression. The results showed that all three independent variables simultaneously had a significant effect on local government performance. Partially, good government governance and apparatus competence had a positive and significant effect, while SPIP showed no significant effect. These findings confirm that improving the quality of governance and strengthening apparatus competence play a greater role in driving government performance than the effectiveness of a suboptimal internal control system. This study provides practical implications for local governments to prioritize competency-based and transparency-based bureaucratic reform as a strategy to improve institutional performance.