PENGARUH GOOD GOVERNMENT GOVERNANCE DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

Abstract

This research determines the effect of Good Government Governance and government internal control systems on local government performance. The study applies quantitatively Furthermore, the data were primary taken from questionnaires. The questionnaires were distributed to 15 Surabaya Regional Apparatus Organization (OPD), with the Head of the Finance Sub-division and the staff as informants. Good Government Governance was measured by four indicators, namely transparency, accountability, participation, and law compliance. Meanwhile, government internal control systems were measured by indicators from the Committee of Sponsoring Organizations (COSO), i.e. control environment, risk measurement, SOP implementation, procedure checking, and observing. Moreover, the data analysis technique used statistics descriptive analysis, data quality test, classical assumption test, and multiple linear regression.The result indicates that Good Government Governance and government internal control systems have a positive impact on local government performance. It means that the implementation of Good Government Governance principles and internal control systems that are effective and better can facilitate the local government's. performance optimally in building the development and public service supply.