PENGARUH POLITIK DINASTI TERHADAP AKUNTABILITAS PEMERINTAHAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL PEMODERASI

Abstract

This research is meant to: 1) to test empirically the influence of politic dynasty to the accountability of the local government, 2) to test empirically the the influence of politic dynasty to the financial performance of local government, 3) to empirically test the influence of internal control as the moderating factors to the influence of dynasty politic to the financial performance of local government. The population is all districts / cities in Banten province. The research samples by using the saturated sample technique. The data analysis technique has been carried out by using Moderated Regressions Analysis (MRA). Based on the hypothesis test, it can be concluded that: 1) politic dynasty give influence to the accountability of the local government and the performance financial of local government, 2) Politic dynasty give negative influence to the public accountability. The region which conducts the practice of politic dynasty is tend to have accountability of the financial statement of the local government is lower than the region which does not have any practice of politic dynasty, 3) the internal control as the moderating variable can minimize the negative influence of the politic dynasty practice to the financial performance of the local government.
Keywords: Politic dynasty, internal control, accountability, financial performance