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Pengaruh Implementasi Sistem Akuntansi dan Pengelolaan Keuangan Daerah Terhadap Fungsi Pengawasan (Studi Kasus Pada Pemerintah Daerah Kab. Sukabumi)
This research discusses the implementation of governmental accounting system and local financial management of the internal control function by taking the case study in Regency Government of Sukabumi. This research used multiple regression analysis with quantitative descriptive approach. The datas were obtained by direct observation use the questioner to government agencies and sub-districts related terms with accounting systems, financial management and internal control. From this research the results obtained is the effect of implementation of governmental accounting system and local financial management of the internal control function. The coefficient of determination obtained at 23.90%. This value shows that the effect of the control function can be explained by the implementation of governmental accounting system and local financial management. While the remaining 76.10% is influenced by other variables that not examined of the monitoring function.
Keyword : implementation of governmental accounting system, local financial management, internal control function
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