PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN ACEH UTARA

Abstract

  This study aims to examine the effect of accounting system implementation, regional  financial management and internal supervision to government financial performance at  SKPD of North Aceh Regency. This study uses primary data obtained by distributing   questionnaires to 60 employees who serve as research samples. The data were analyzed  using a multiple linear regression. The results of the study show that partially; the  implementation of the accounting system and internal supervision has a significant effect to  the government's financial performance at SKPD of North Aceh Regency. Regional financial  management has effect not significant to government financial performance at SKPD of  North Aceh Regency. The simultant, accounting system implementation, regional financial  management and internal supervision has a significant effect to the government's financial  performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2%  influenced by other variables outside of this research.