Pengaruh Peran Manajerial Pengelola Keuangan Daerah dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Survei Pada Pemda Kota, Kabupaten, dan Provinsi di Jawa Tengah)  

Oleh:

Rohman, Abdul

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 7 no. 2 (Aug. 2007), page 206-220.
Topik: Managerial Roles; Internal Audit Function; Local Government Performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research intend to study and to analyze the influence of the managerial roles of local financial officer and internal audit function toward local government performance. The research’s subject are City, Regency, and Province of Local Government in Central Java. This research is an analytic observation conduvted by using survey and non experimental method. The research is conducted by utilizing sensus which means population treated as a sample. The research unit are 29 regency government, 6 city government, and 1 province government in Central Java. The respondents are Sekda, Setwan, Bapeda, Dispenda, Bawasda, Biro/Bagian Keuangan, Sub Bagian Anggaran, Sub Bagian Perbendaharaan, Sub Bagian Verifikasi, Sub Bagian Akuntansi, Bendahara wan Umum Daerah (BUD), Pemegang Kas (PK) PU, BPKfl Staff of Sekda, Staff of Dispenda, Staff of BUD, and Staff of PK PU. The analysis method which is utilizing in this research is the Path Analysis. Based on the result of hypothesis test using Path Analysis shows the managerial roles of local financial office and internal audit functions influence toward government performance. The result of this research support pre vious researches and the underlying theoies of the research witch is based on Prospect Theory.

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