GOOD PUBLIC GOVERNANCE, SISTEM PENGENDALIAN INTERN, DAN KINERJA PEMERINTAH DAERAH

Abstract

ABSTRACT

The performance of local government is influenced by good governance and an adequate government internal control system. This research aims to determine the effect of implementing good public governance and internal control systems on local government performance. The principles of GPG discussed in this research include the principle of democracy, the principle of transparency, the principle of accountability, the principle of legal culture, and the principle of fairness and equality. This research was conducted at regional organizations in Purworejo Regency with a total of 92 respondents. The method used in this research is descriptive quantitative which will describe the influence between two independent variables on the dependent variable. The data collection method is done by distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis. The results of this research show that good public governance influences regional government performance, while the internal control system has no influence on regional government performance.

Keywords:  good public governance, internal control system, performance.

ABSTRAK

Tujuan dilakukannya riset ini untuk mengetahui pengaruh implementasi good public governance (GPG) dan sistem pengendalian intern terhadap kinerja pemerintah daerah.  Kelima asas dalam GPG akan dibahas dalam studi ini, yaitu asas demokrasi, asas transparansi, asas akuntabilitas, asas budaya hukum, dan asas kewajaran dan kesetaraan. Riset ini dilakukan dengan membagikan kuesioner kepada 92 orang yang bergabung dalam organisasi perangkat daerah Kabupaten Purworejo. Metoda deskriptif kuantitatif dipakai dalam studi ini untuk menguji pengaruh antara dua variabel independen terhadap satu variabel dependen.Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa good public governance berpengaruh terhadap kinerja pemerintah daerah sedangkan sistem pengendalian intern tidak berpengaruh terhadap kinerja pemerintah daerah.

Kata kunci:  good public governance, system pengendalian intern, kinerja.