Pengaruh Pendapatan Asli Daerah, Belanja Modal, Dana Alokasi Khusus, dan Ukuran Pemerintah terhadap Kelemahan Pengendalian Internal Pemerintah Kabupaten/Kota Provinsi Aceh dan Sumatera Utara tahun 2020-2023

Abstract

This study aims to determine the effect of local revenue, capital expenditure, special allocation funds, and government size on the weaknesses of internal control in district/city governments in Aceh and North Sumatra provinces from 2020 to 2023. The sampling technique used purposive sampling, resulting in 47 districts/cities with 188 observation data. The study is quantitative in nature, utilizing secondary data. Data analysis was conducted using panel data regression, with the selected model being the Fixed Effects Model (FEM), assisted by Eviews 12 software. The results of this analysis indicate that local government revenue has a negative impact on the weaknesses in internal control of local governments, capital expenditure and government size have a positive impact on the weaknesses in internal control of local governments, while special allocation funds do not have an impact on the weaknesses in internal control of local governments.