The Influence of Good Governance and Internal Control Systems on Regional Government Performance with a Leadership Style as Moderation Variables (Empirical Study on SKPD Simalungun Regency)

As an autonomous regional government, the regional government is expected to be successful and able to obtain a Fair Without Exception (WTP) opinion from the Supreme Audit Agency (BPK), however the Regional Government of Simalungun Regency still received a No Opinion and also a Reasonable Opinion with Exceptions from the BPK for five consecutive years from 2018 to 2022. This shows that the performance of the Simalungun Regency Regional Government cannot still be said to be good or optimal. This research aims to determine the effect of implementing good governance, internal control systems, and leadership style on the performance of the Simalungun Regency Regional Government. Apart from that, researchers also determined leadership style as a moderating variable which aims to find out whether leadership style will influence the relationship between good governance and the internal control system on the performance of the Simalungun Regency regional government. The type of data used in this research is primary data. The sampling method used by researchers is purposive sampling. Data was collected using a questionnaire on 75 people from 30 departments in Simalungun Regency. Data processing uses the SEM analysis research model using Lisrel software version 8.8. Based on the data analysis carried out, the results obtained were that good governance had a positive but not significant effect on the performance of the Simalungun Regency regional government, the internal control system had a positive and significant effect on the performance of the Simalungun Regency regional government, and leadership style did not have a positive and significant effect on the performance of the Regency regional government. Simalungun. Apart from that, the results of the analysis also show that leadership style strengthens the relationship between good governance but weakens the relationship between the internal control system and the performance of the Simalungun Regency regional government. Keywords: Good governance, internal control system, local government performance, leadership style, and Simalungun Regency financial reports.