Al-Buhuts (e-journal)
Vol. 12 No. 1 (2016): Al-Buhuts

Pengaruh Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah pada Inspektorat Provinsi Gorontalo

Mahfiza Mahfiza (IAIN Sultan Amai Gorontalo)



Article Info

Publish Date
30 Jun 2016

Abstract

This study aims to determine the influence of functional supervision (X), which includes examination (X1), Test (X2), Investigation (X3) and Assessment (X4) either simultaneously or partially on financial management (Y) Province of Gorontalo.The research methodology used is quantitative method and sampling by sampling census technique on 75 votes government internal supervisory apparatus at inspectorate office Province of Gorontalo.The results showed that: (1) The control function (X) which includes: Examination (X1), Test (X2), Investigation (X3) and Assessment (X4) simultaneously positive and significant impact on the local financial management (Y) of Gorontalo Province, As much as 73,9% and the remaining 26,1% is influenced by other variables that have not been studied, for example, a performance variable, and effectiveness of financial management. Partially, (1) Examination (X1), positive and significant impact on the local financial management (Y)to 26,9% (2). Testing (X2) positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 17,4%. (3) Investigation (X3), partially positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 31,8% and Assessment (X4), partially positive and significant impact on the local financial management (Y) of Gorontalo Province is 27,4%.

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Journal Info

Abbrev

ab

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses ...