PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA PENGELOLA KEUANGAN (Studi Empiris Pada Pemerintah Kabupaten Mukomuko)

Nugroho, Kristianto and Robinson, Robinson (2012) PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA PENGELOLA KEUANGAN (Studi Empiris Pada Pemerintah Kabupaten Mukomuko). Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aims to determine the effect of accounting standart of government (SAP), the financial accounting system (SAKD) and good governance on the performance of financial management. The samples in this study were 45 staff / financial management staff in SKPD the district Mukomuko. Collecting data using primary data collection, the questionnaires by using purposive sampling technique. This study used multiple linear regression analysis techniques. Data analysis using SPSS version 15. The results of this study were 1). implementation of accounting standards of government and financial accounting systems positive effect of good governance. 2). Good governance has a positive influence on the performance of financial management. 3). Implementation of accounting standards of government, financial accounting systems and good governance affect financial management performance.

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