SKRIPSI AKS
PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL, DAN UKURAN PEMERINTAH DAERAH TERHADAP KELEMAHAN PENGENDALIAN INTERNAL
ABSTRACT
This research aims to determine the influence of local revenue, capital
expenditure and regional government size on internal control weaknesses in the
Central Java Regional Government in 2017-2019. This study uses documentation
as data collection material, which is analyzed with the help of Eviews software. The
population in this study is the Regional Government of the Regency/City of Central
Java Province, totaling 29 Regencies and 6 Cities in 2017-2019. The sampling
technique used purposive sampling and obtained a sample of 105 data.
The results of the analysis show that local revenue has a negative effect on
internal control weaknesses, capital expenditure has a positive effect on internal
control weaknesses, while regional government size has no effect on internal
control weaknesses.
Keywords: Regional Original Revenue, Capital Expenditures, Size of Local
Government, Internal Control Weaknesses
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