ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR
Keywords:
Financial Accounting System, financial management, accountability, internal supervisionAbstract
This research was conducted on 41 Regional Apparatus Organizations in
Karanganyar Regency, the type of data used is quantitative data. The data source
used is primary data. The entire population in this study were all Civil Servants in
the Karanganyar Regency. The sample used in this study was employees of
finance in each Regional Apparatus Organization in Karanganyar Regency. The
sampling technique is done by using purposive sampling method. This study
shows that the Financial Accounting System, financial management, and
accountability have significant impact on the performance of local governments.
The moderation regression test results in this study indicate that internal
supervision has the effect of strengthening financial management and
accountability variables on local government performance as a moderating
variable
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