PENGARUH PENGAWASAN , PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA UNIT SATUAN KERJA PEMERINTAH DAERAH (Studi pada Kabupaten dan Kota di Provinsi Maluku)

Abstract

The purposes of this study are to investigate the relationship of internal and external controlling and local financial accounting system understanding; and how internal and external controlling and local financial accounting system understanding influence local financial management on partial and simultaneous ways; how internal and external controlling, local financial accounting system understanding, and local financial management partially and simultaneously influence local government. The methods of this study are descriptive and explanatory survey on 114 local government units of provinces, regency, and city at Moluccas. For collecting data, I used survey technique leading by questionnaires. The tool of analysis is path analysis. The conclusion of this research are; (1) There is negative relation between internal controlling and external controlling; there is no relation between external controlling and local financial accounting system understanding; and there is relation between internal controlling and local financial accounting system understanding; (2) Partially, only external controlling influences local financial management, and simultaneously, internal and external controlling, and local financial accounting system understanding influence local financial management; (3) Partially, internal controlling, local financial accounting system understanding, and local financial management influence local government performances. Simultaneously, internal and external controlling, local financial accounting system understanding, and local financial management influence local government performances