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

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 219,570F 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.