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)

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.