SKRIPSI AKS
Pengaruh Kompetensi, Regulasi, Politik, dan Sistem Pengendalian Internal Terhadap Kinerja Pemerintah Daerah Dimediasi Oleh Kualitas Laporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Ngawi)
ABSTRACT
This study aims to examine the effect of competence, regulation, political, 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, 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 Work Units of
Ngawi Regency. The data in this research was obtained from a questionnaire. The
sampling technique uses purposive sampling. The sample in this study was 97 people
with certain criteria. The data in this research was processed using SmartPLS
The results of data analysis show that competence, regulations, politics and
internal control systems have a positive and significant effect on local government
performance. Competence, regulations, politics and internal control systems have a
positive and significant effect on the quality of financial reports. The quality of
financial reports does not mediate the influence of competence, regulations, politics
and internal control systems on local government performance.
Keywords: competence, regulation, political, internal control system, performance,
quality of financial statements.
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