THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT
| Main Authors: | Rival, Abdul, Yusuf, Marwah, Sufiati, Sufiati |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
, 2022
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| Online Access: |
https://journal.inspiring.or.id/cjba/article/view/27 https://journal.inspiring.or.id/cjba/article/view/27/22 |
| ctrlnum |
article-27 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT</title><creator>Rival, Abdul</creator><creator>Yusuf, Marwah</creator><creator>Sufiati, Sufiati</creator><description lang="en-US">Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government.
Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method.
Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government.
Originality – The population in this study were all regional organizations totaling 52 OPD.
Keywords: Regional Financial Accounting System, Internal Control System,&nbsp;&nbsp; Government Financial Performance
Paper Type Research Result</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2022-10-19</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/27</identifier><identifier>10.58792/cjba.v2i2.27</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA); 159-180</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v2i2</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/27/22</relation><rights lang="en-US">Copyright (c) 2022 Contemporary Journal on Business and Accounting</rights><recordID>article-27</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File |
| author |
Rival, Abdul Yusuf, Marwah Sufiati, Sufiati |
| title |
THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT |
| publisher |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| publishDate |
2022 |
| url |
https://journal.inspiring.or.id/cjba/article/view/27 https://journal.inspiring.or.id/cjba/article/view/27/22 |
| contents |
Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government.
Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method.
Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government.
Originality – The population in this study were all regional organizations totaling 52 OPD.
Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance
Paper Type Research Result |
| id |
IOS19745.article-27 |
| institution |
Institut Transparansi dan Akuntabilitas Publik (INSPIRING) |
| institution_id |
10433 |
| institution_type |
library:public library |
| library |
Contemporary Journal on Business and Accounting |
| library_id |
7754 |
| collection |
Contemporary Journal on Business and Accounting (CjBA) |
| repository_id |
19745 |
| subject_area |
Accounting_Finance Accounting_Auditing TAX Auditing |
| city |
KOTA MAKASSAR |
| province |
SULAWESI SELATAN |
| repoId |
IOS19745 |
| first_indexed |
2024-06-13T04:01:51Z |
| last_indexed |
2024-06-13T04:01:51Z |
| recordtype |
dc |
| _version_ |
1801717580554043392 |
| score |
9.9049015 |