PENGARUH SAP AKRUAL, PENGUKURAN KINERJA, PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

Abstract

This research aimed to find out the effect of the implementation of Accrual- Based Government Accounting Standards, performance measurement, and internal control systems on Local Government Financial Management Accountability at the East Java Provincial Water Resources Public Works Office. The research was quantitative. The population was employees who had authority in financial planning and management at the East Java Provincial Water Resources Public Works Office. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 30 respondents as the sample. The instrument in the data collection technique was a questionnaire. Furthermore, the data analysis technique used multiple linear regression with SPSS 20. The result showed that the implementation of Accrual-Based Government Accounting Standards, performance measurement, and internal control systems had a positive effect on Local Government Financial Management Accountability. This condition was shown by a significant level from each variable for about below α = 5%.