PENGARUH PERAN PENGAWASAN ATAS AKUNTABILITAS KEUANGAN DAN PENGAWASAN ATAS KUALITAS PENGENDALIAN INTERN TERHADAP TATA KELOLA PEMERINTAH DAERAH

Aprillia, Yolinda (2023) PENGARUH PERAN PENGAWASAN ATAS AKUNTABILITAS KEUANGAN DAN PENGAWASAN ATAS KUALITAS PENGENDALIAN INTERN TERHADAP TATA KELOLA PEMERINTAH DAERAH. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study aims to determine the level of influence oversight over financial accountability and oversight over the quality of internal control over local government governance. The author uses a proxy for measuring local government governance as the dependent variable in the form of a composite value of district government sustainable governance in the IDSDB Report. As for the independent variable proxy in the form of oversight over financial accountability, it is measured based on the value of the potential regional revenue realized and the value of the efficiency of regional expenditure. In addition, supervision of the quality of internal control is measured based on APIP capability level, SPIP maturity level, and MRI level. Independent variable proxy data is obtained through data on the realization of performance indicators in the annual performance reports of 34 BPKP Representative Offices. The type of data used in this study is in the form of panel data in the period 2020 to 2022 with the selection of samples using the purposive sampling method. Hypothesis testing was carried out using the panel data regression test with the fixed effect model (FEM) estimation method, which consists of the F-test and T-test. The results of the T-test stated that the oversight role of financial accountability did not have an individual effect on local government governance, while the oversight role on the quality of internal control had an individual positive effect on local government governance. In addition, the results of the F test stated that the two independent variables in this study had a simultaneous effect on the dependent variable.

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