PENGARUH PERTUMBUHAN EKONOMI, KUALITAS SDM, KOMPLEKSITAS DAN UKURAN DAERAH TERHADAP KELEMAHAN PENGENDALIAN INTERNAL

Abstract

This research aims to test empirically the influence of economic growth, the size of local government, regional complexity, and quality of human resources to the weakness of internal controls in Local Government in East Java Province. Independent variables in this research are economic growth, size of local government, regional complexity, and quality of human resources, while the dependent variable of this research is the weakness of internal control. The research approach is quantitative, with the population used is Local Government in East Java Province. The sampling technique used is saturated sampling, population and samples used are as many as 38 regencies / cities in the province of East Java in the period 2014-2016. Based on the result of hypothesis testing, it can be concluded that economic growth and quality of human resources do not have a significant influence on the weakness of internal control, the size of local government has a significant negative influence on the weakness of internal control, while the regional complexity has a significant positive influence on the weakness of internal control.
Keywords: Economic Growth, Governmental Size, Regional Complexity, Quality of Human Resources, Weakness of Internal Control