{"title":"THE EFFECT OF REGIONAL FINANCIAL ACCOUNTING SYSTEM AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE OF MAKASSAR CITY GOVERNMENT","authors":"Abdul Rival, Marwa Yusuf, Sufiati Sufiati","doi":"10.58792/cjba.v2i2.27","DOIUrl":null,"url":null,"abstract":"Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government. \nDesign/methodology/approach – Methods of data analysis using multiple linear regression analysis method. \nFindings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government. \nOriginality – The population in this study were all regional organizations totaling 52 OPD. \nKeywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance \nPaper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Journal on Business and Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58792/cjba.v2i2.27","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Purpose – This study aims to determine the effect of the regional financial accounting system and internal control system on the financial performance of the Makassar city government.
Design/methodology/approach – Methods of data analysis using multiple linear regression analysis method.
Findings – The results showed that the regional financial accounting system and internal control system simultaneously had a positive and significant effect on the financial performance of the Makassar city government, the regional financial accounting system partially had a positive and significant effect on the Makassar city government's financial performance, and the internal control system partially had a positive effect. and significant to the financial performance of the Makassar city government.
Originality – The population in this study were all regional organizations totaling 52 OPD.
Keywords: Regional Financial Accounting System, Internal Control System, Government Financial Performance
Paper Type Research Result
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