Pengaruh Implementasi Standar Akuntansi Pemerintah Dan Sistem Pengendalian Intern Terhadap Good Government Governance (studi Pada Organisasi Perangkat Daerah Kota Pekanbaru

G, Ucha Seftilarani. (2019) Pengaruh Implementasi Standar Akuntansi Pemerintah Dan Sistem Pengendalian Intern Terhadap Good Government Governance (studi Pada Organisasi Perangkat Daerah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the effect of the implementation of government accounting standards and internal control systems on good governance (a study on the Regional Organization of Pekanbaru City). Data collection techniques used in this study is to use a questionnaire method distributed to respondents in the study. The population in this study were employees in 20 offices in Pekanbaru City. The number of samples used in this study were 60 people. Data analysis method used is descriptive method that is analyzing data by collecting data and to explain the situations and conditions found in the field research then compared with various theories and conclusions are drawn and given advice. Data analysis in this study was carried out using SPSS computer program assistance. Based on the results of the study note the results of the t test, the variable implementation of government accounting standards obtained by -0.934 with a significant level of p-value 0.356 (p> 0.05), which means greater than the value of α. So it can be concluded that the variable implementation of government accounting standards does not have a significant effect on the variables of good government governance in the Regional Organizations in Pekanbaru. The results of the t test, internal control system variables obtained by 5049 with a significant level of p-value 0.000 (p <0.05), which means less than α. So it can be concluded that the internal control system variable has a significant influence on the variable of good government governance in the Regional Organizations in Pekanbaru. The results of the calculation of the regression analysis note that R2 in this study was 0.385 (38.5%). Thus the variable implementation of government accounting standards and internal control systems can explain the variable of good government governance in Regional Organizations in Pekanbaru is 38.5% and 61.5% explained by other variables outside the model.

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