Pengaruh Implementasi Sistem Akuntansi, Pengelolaan Keuangan Daerah terhadap Fungsi Pengawasan dan Kinerja Pemerintah Daerah (Survei pada Pemda di Jawa Tengah)

Abdul Rohman (Universitas Diponegoro)

Jurnal Akuntansi dan Bisnis
Vol 9, No 1 (2009)

This research intend to study and to analyze the influence of the implementation of governmental accounting system, the implementation of local financial management toward the internal control function and local government performance. The research’s subject are City, Regency, and Province of Local Government in Central Java. This research is an analytic observation conduvted by using survey and non experimental method. The research is conducted by utilizing sensus which means population treated as a sample. The research unit are 29 regency government, 6 city government, and 1 province government in Central Java. Number of respondents are 684 and returned questioners are 518 (76%). The analysis method which is utilizing in this research is the Path Analysis. Based on the result of hypothesis test using Path Analysis shows the implementation of governmental accounting system and the implementation of local financial management influence internal audit functions. Furthermore, the result of hypothesis test using Path Analysis shows that the implementation of governmental accounting system, the implementation of local financial management and internal control functions influence toward government performance.