Pengaruh Internal Control Implementation dan Public Financial Accountability dalam Meningkatkan Value for Money Performance serta Dampaknya terhadap Public Service Quality dan Good Government Governance pada Pemerintah Daerah (Provinsi dan Kabupaten/Kota) di Sumatera Utara

Abstract

The aim of this research is to determine the effect of implementing internal control and public financial accountability in improving value for money performance and its impact on the quality of public services and good governance in local governments (Provincial and Regency/City) in North Sumatra. The population used in this research are all executives related to the preparation of local government financial reports in the Province/Regency/City in North Sumatra. The sample in this study used the Slovin formula so that 303 respondents were obtained. The analytical tool used in this research is Structural Equation Modeling (SEM) using the SmartPLS program. The results of the research show that the implementation of internal control has a significantly positive effect on public financial accountability, the implementation of internal control has a significantly positive effect on value for money performance, the implementation of internal control has a significantly positive effect on the quality of public services, the implementation of internal control has no significant effect on governance. good governance, public financial accountability has a significant positive effect on the value of money performance, public financial accountability has a significantly positive effect on the quality of public services, public financial accountability has no significant effect on good governance, value of money performance has a positive effect significant to the quality of public services, value for money performance does not have a significant influence on good governance, quality of public services does not have a significant influence on good governance.