地方政府绩效、财务管理、内部控制制度、政府会计准则实施、议会监督、善治的组织文化实施的影响(基于区域组织班图尔的实证研究)

S. Wibowo, Firdiani Meitia Indeswari
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引用次数: 0

摘要

本研究旨在分析地方政府机构绩效、区域财务管理、内部控制制度、政府会计准则实施、议会监督和善治的组织文化实施的影响。本研究的主题是班图尔区区域工作单位(OPD)的负责人。本研究对36名受访者进行抽样,采用有目的抽样的标准:只有区域工作单位(OPD)的负责人。共发放问卷38份,回收问卷36份,采用线性回归模型进行检验。使用的分析工具是SPSS 15。分析结果表明,地方政府机构的绩效、区域财政管理、政府会计制度的实施和议会监督对善治的实施有积极的影响。同时,内部控制制度和组织文化对善治的实施没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence Of Performance Of Local Government, Financial Management, The System Of Internal Control, Implementation Of Government Accounting Standards, Parliamentary Supervision, And Organizational Culture Implementation Of Good Governance (Empirical Study On The Regional Organization Bantul)
This research aimed to analyze the Influence of Performance of the apparatus of Local Government, Regional Financial Management, The System of Internal Control, Implementation of Government Accounting Standards, Parliamentary Supervision, and Organizational Culture Implementation of Good Governance. The subject in this research is the head of Bantul District Regional Work Units (OPD). This research sampled 36 respondents selected using purposive sampling with criteria: only the head of the Regional Work Units (OPD). From the total of 38 questionnaires were distributed 36 were returned, and were examined using linear regression models. The analytical tool used is SPSS 15. Analysis results show that the performance of the apparatus of local government, regional financial management, implementation of government accounting sistems, and parliamentary supervision have a positive effect on the implementation of good governance. Meanwhile, the system of internal control and organizational culture have no effect on implementation of good governance.
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