Abstract
The Effect of Board Supervision of Rules and Laws Understanding on the Management of Local Finance with Good Government Governance as an Intervening Variable (A Study of SKPD in South Konawe Regency).”Supervised by Andi Basru Wawo, as Supervisor I, and Husin, as Supervisor II. This study aimed to analyze the effect of board supervision and understanding of rules and laws on the management of local finance with good government governance as an intervening variable. The study was a causal research and the objects of the study were 31 SKPD in South Konawe regency. Data were collected using a questionnaire. The data were analyzed using a technique of path analysis on the SPSS version 20. Result of partial analysis showed that board supervision had a positively significant effect on good government governance, understanding of rules and laws had a positively significant effect on good government governance,board supervision had a positively significant effect on the management of local finance, understanding of rules and laws had a positively insignificant effect on the management of local finance, good government governance could act as an intervening variable in the relationship between board supervision, understanding of rules and laws, and the management of local finance. Keywords: Board Supervision, Understanding Of Rules And Laws, Good Governmentgovernance, The Management Of Local Finance
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