PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK, PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH DAERAH

Abstract

This research aimed to examine the effect of the implementation of public accounting and internal auditing on the performance of local government institutions at RSUD Dr. Soetomo Surabaya. The research was casual-associattive with a quantitative approach. This kind of research aimed to find out wheteror not the effect or relationships among independent variables on the dependent variable. The data source were primary with questionnaires as the instrument. Furthermore, the population was employees who worked at RSUD Dr. Soetomo Surabaya which in accounting and asset, SPI, and rengram. Moreover, the data collection technique used purposive sampling. Im line whit that, there were 30 samples. The data analysis technique used multiple linear regression. As the result it showet that 1) Public Accounting had a positive effect on the performance of local government institutions, and 2) Internal Auditing had a positive effect on the performance of local government institutions. It meant that the better the public accounting was, the increase the performance of local government institutions would be in addition, the better the internal auditing was the incline the performance of local government institutions would be.