Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

Abstract

Based on Permendagri No. 13 of 2006 effectiveness is defined as a program outcome policy with predetermined targets, namely by comparing expenses with results. Effectiveness is the success of an organization in achieving its planned goals.This study aims to identify and analyze whether the influence of Human Resource Competence, Functional Supervision, Regional Financial Accounting System (SAKD) and Government Internal Control Systems (SPIP) has on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations in Riau Province. The research method in this thesis is descriptive statistical analysis, data quality test, classic assumption test and hypothesis testing. The independent variables in this study are Human Resource Competence, Functional Supervision, Regional Financial Accounting Systems (SAKD) and Government Internal Control Systems (SPIP) while the Dependent Variable is the Effectiveness of Regional Financial Management. This research is a quantitative research. The type of data used is primary data which is cross sectional which is obtained by distributing Likert-scale questionnaires. The population in this study were all employees who were in the Regional Apparatus Organization (OPD) of Riau Province using purposive sampling and obtained 190 people as samples. The results of this study prove that the partial hypothesis test between Human Resource Competency Variables, Functional Oversight, Regional Financial Accounting System (SAKD) and Government Internal Control System (SPIP) has a positive effect on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations of Riau Province.