SKRIPSI AKS
PENGARUH KOMPETENSI, REGULASI, FAKTOR POLITIK, AKUNTABILITAS, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEMERINTAH DAERAH DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Wonogiri)
ABSTRACT This study aims to examine the effect of competence, regulation, political factors, accountability, and internal control systems on local government performance with the quality of financial statements as a mediating variable. The independent variables used are competence, regulation, political factors, accountability, and internal control systems. The dependent variable used is local government performance. While the mediating variable in this study is the quality of financial statements. The population in this study were all employees in 26 Regional Apparatus Organizations of Wonogiri Regency with a total of 8,802 people. The data in this study were obtained by questionnaire. The sampling technique used was purposive sampling. The sample in this study was 97 people with certain criteria. The data in this study were processed with SmartPLS. The results of data analysis show that, competence, regulation, political factors, accountability, and internal control systems have a positive effect on local government performance. The quality of financial statements is able to mediate competence, regulation, political factors, accountability, and internal control systems on local government performance. Keywords: competence, regulation, political factors, accountability, internal control system, performance, quality of financial statements.
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