Pengaruh Pemahaman Sistem Akuntansi KeuanganDaerah Dan Pengelolaan Keuangan DaerahTerhadap Kinerja SKPD Pada PemerintahProvinsi Sumatera Utara
Research in the Public Sector has been made in the field of financial management areas, but research on the financial accounting system of the region's performance is still slightly SKPD examined. Goal of this research is conducted to explore whether there is empirical evidence of the influence of the financial accounting system and the financial management of local government performance SKPD in North Sumatra.Population of this research is all organization units in North Sumatra Province. Unit of analysis is the User Budget (Budget Authorization User), the Technical Activities Executive Officers (PPTK), Financial Administrative Authority (PPK). The data were collected using questionnaire distributed directly by the researcher. Tests conducted with the test data and test reliability and test validity of classical assumptions used are multikolinieritas test, test heterokedastisitas, and normalitas test, while testing hypothesis with multiple regression analysis.Research results indicate that simultaneously, Understanding Financial Accounting System and Local Finance Management Area in a significant effect on the performance SKPD the Provincial Government of North Sumatra. Partially, the Regional Financial Management has not significantly effect on the performance SKPD.
Year of publication: |
2011-06-16
|
---|---|
Authors: | Syahrida, Cut Faiza |
Other Persons: | Erlina (contributor) ; Dalimunthe, Lian (contributor) |
Subject: | understanding of the financial accounting system | financial management area | performance on SKPD |
Saved in:
freely available
Saved in favorites
Similar items by person
-
Ginting, Hartono, (2010)
-
Maswani, (2011)
-
Sinaga, Mahaitin Hasohan, (2011)
- More ...