Pengaruh Audit Internal, Sistem Pengendalian Intern Pemerintah (SPIP) dan Tindak Lanjut Hasil Pemeriksaan BPK terhadap Kinerja Keuangan Pemerintah Daerah pada Pemerintah Kota Binjai

Abstract

The objective of the research is to analyze the influence of internal auditing, SPIP (Government Internal Control System) and follow up of BPK (Financial Investigating Agency) investigation on the financial performance of the regional government of Binjai Municipality. This is a quantitative research with analytical survey approach. The population is 52 PPK (Officials of Financial Administration) and auditors in Binjai Municipality consisting of 33 PPK and 19 auditors. The multiple linear regression method and SPSS program are employed for data analysi. The results of the research demonstrates that simultaneously and partially internal auditing, SPIP, and the follow up of BPK investigation has a positive and significant influence on the financial performance of Binjai Municipality.