PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)

Nida Rihadatul Aisy; Haryanto Haryanto

PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)

*Nida Rihadatul Aisy - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Haryanto Haryanto - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): N. R. Aisy, and H. Haryanto, "PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)," Diponegoro Journal of Accounting, vol. 13, no. 3, Jul. 2024. [Online]. Retrieved from :

How to cite (APA): Aisy, N. R., & Haryanto, H. (2024). PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang). Diponegoro Journal of Accounting, 13(3). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156

How to cite (BCREC): Aisy, N. R., Haryanto, H. (2024). PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang). Diponegoro Journal of Accounting, 13 (3) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156

How to cite (Chicago): Aisy, Nida R., and Haryanto Haryanto. "PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)." Diponegoro Journal of Accounting 13, no. 3 (2024): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156

How to cite (Vancouver): Aisy NR, Haryanto H. PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang). Diponegoro Journal of Accounting [Online]. 2024 Jul;13(3). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156.

How to cite (Harvard): Aisy, N. R., and Haryanto, H., 2024. PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang). Diponegoro Journal of Accounting, [Online] Volume 13(3). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Aisy, Nida Rihadatul, and Haryanto Haryanto. "PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)." Diponegoro Journal of Accounting, vol. 13, no. 3, 10 Jul. 2024, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA46156,
    author = {Nida Rihadatul Aisy and Haryanto Haryanto},
    title = {PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)},
    journal = {Diponegoro Journal of Accounting},
  volume = {13},
    number = {3},
    year = {2024},
    keywords = {Good Governance, Internal Control, Regional Financial Accounting System, Local Government Performance},
    abstract = { This study aims to investigate the impact of Good Governance, Internal Control, and Regional Financial Accounting System on the performance of Local Government in OPD Semarang City, Central Java Province. The population used in the study is the Regional Apparatus Organization (OPD) of Semarang City, and a sample of  94 civil servants of the Semarang City Government was selected using purposive sampling. The data collected was analyzed using multiple regression analysis. The results of the study show that Good Governance and Internal Control have a significant impact on Local Government Performance. However, the Regional Financial Accounting System does not have a significant impact on Local Government Performance. },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156}
}

Refworks Citation Data :

@article{{DJA}{46156}, author = {Aisy, N., Haryanto, H.}, title = {PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada OPD Kota Semarang)}, journal = {Diponegoro Journal of Accounting}, volume = {13}, number = {3}, year = {2024}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/46156} }

Citation Format:

Abstract

This study aims to investigate the impact of Good Governance, Internal Control, and Regional Financial Accounting System on the performance of Local Government in OPD Semarang City, Central Java Province. The population used in the study is the Regional Apparatus Organization (OPD) of Semarang City, and a sample of 94 civil servants of the Semarang City Government was selected using purposive sampling. The data collected was analyzed using multiple regression analysis. The results of the study show that Good Governance and Internal Control have a significant impact on Local Government Performance. However, the Regional Financial Accounting System does not have a significant impact on Local Government Performance.

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Keywords: Good Governance, Internal Control, Regional Financial Accounting System, Local Government Performance

Article Info

Section: Articles

Language : ID

In Volume 13, Nomor 3, Tahun 2024