Risky Handayani, Yulitiawati Yulitiawati, Eka Meiliya Dona, Hasiatul Aini

PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN OKU

Introduction

Pengaruh penerapan akuntansi sektor publik dan pengendalian internal terhadap kinerja instansi pemerintah pada badan pendapatan daerah (bapenda) kabupaten oku. Penelitian ini mengkaji pengaruh akuntansi sektor publik dan pengendalian internal terhadap kinerja instansi pemerintah, khususnya BAPENDA OKU, dengan hasil signifikan.

Abstract

This research aimed to determine the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The data analysis technique used was multiple linear regression. Based on the data analysis, it was found that the implementation of public sector accounting had a significant influence on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Meanwhile, for the internal control variable, there was a significant influence of internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Simultaneously, F count 219,570>F table 3,30, so Ho was rejected and Ha was accepted, meaning there was a significant influence of the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The coefficient of determination (R2) obtained was 0.934, which means that the contribution of the influence of the implementation of public sector accounting and internal control system on the performance of government institutions was 93.4%, while the remaining 6.6% was influenced by other variables not included in this research model.

Review

This study critically examines the influence of public sector accounting implementation and internal control systems on the performance of government institutions, specifically within the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The research addresses a highly relevant issue in public financial management, aiming to provide empirical insights into how these foundational elements contribute to organizational effectiveness and accountability in a local government setting. By focusing on a specific agency, the paper offers a focused exploration of operational dynamics within a particular Indonesian regional context. Employing multiple linear regression as its primary analytical technique, the research successfully identified significant relationships between the variables. The findings clearly indicate that both the implementation of public sector accounting and internal control independently exert a significant positive influence on the performance of the government institution. Crucially, the simultaneous analysis reinforces these individual effects, demonstrating a strong combined impact. The impressive coefficient of determination (R2) of 0.934 further highlights the robustness of the model, suggesting that these two variables collectively explain a substantial 93.4% of the variance in institutional performance, thereby underscoring their critical importance. The study offers valuable contributions by providing robust empirical evidence that underscores the necessity of well-implemented public sector accounting and effective internal control mechanisms for enhancing government institutional performance. Its clear and direct findings have practical implications for policymakers and public administrators seeking to improve efficiency and accountability within local government bodies. While the research provides strong conclusions for its specific context, future studies could expand upon these findings by incorporating comparative analyses across different regional revenue agencies or types of public institutions, or by exploring additional mediating factors that might influence this relationship, to further enhance the generalizability and depth of understanding.

Full Text

Comments

You need to be logged in to post a comment.