Effect of Commitment, Internal Audit, and Financial Management on Local Government Performance in South Sumatra_Similarity-18%

Susetyo, Didik (2018) Effect of Commitment, Internal Audit, and Financial Management on Local Government Performance in South Sumatra_Similarity-18%. Econ Journals.

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Abstract

ABSTRACT- This study aims to determine the effect of affective commitment, continuance commitment, normative commitment, internal control of income accounting system, internal control of expenditure/cost accounting system, budget planning, budget implementation, reporting and budget accountability, budget performance evaluation on local government performance in South Sumatera. The analysis used primary data and secondary data with analysis technique using multiple linear regression. The result of this research concludes that affective commitment has a significant and positive effect on local government performance and internal control of income accounting system has negative and significant influence to local government performance, while other variables have no effect. The estimation results also show that the regencies of Empat Lawang, Prabumulih and Ogan Komering Ilir are better, while the Ogan Komering Ulu Timur, Lubuk Linggau and Lahat districts are lower. The financial performance of local government which is categorized as very effective is OKI Regency and OKUT, efficient category is OI Regency, OKUS, OKUT, OKI, OKU, Empat Lawang, and very economical is Muratara Regency.

Item Type:	Other
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Prof. Dr. Didik Susetyo, SE., MSi
Date Deposited:	11 May 2023 00:00
Last Modified:	11 May 2023 00:00
URI:	http://repository.unsri.ac.id/id/eprint/99030

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