Pengaruh Maturitas Sistem Pengendalian Internal Pemerintah Dan Pemahaman Sistem Informasi Akuntansi Terhadap Kinerja Pengelola Keuangan Pemerintah (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari)

Abstrak

This study aimed to determine and analyze Effect maturity of the government's InternalControl System and understanding of accounting information system toward governmentfinancial managers performance. The population in this study was 153 people and sample 36respondents used a purposive sampling technique. The analytical method used were descriptiveanalysis method and mThis study aimed to determine and analyze Effect maturity of the government's InternalControl System and understanding of accounting information system toward governmentfinancial managers performance. The population in this study was 153 people and sample 36respondents used a purposive sampling technique. The analytical method used were descriptiveanalysis method and multiple linear regression test as a tool.The results of the study show that (1) Maturity of Government Internal Control Systemsand Understanding ofThis study aimed to determine and analyze Effect maturity of the government's InternalControl System and understanding of accounting information system toward governmentfinancial managers performance. The population in this study was 153 people and sample 36respondentsThis study aimed to determine and analyze Effect maturity of the government's InternalControl System and understanding of accounting information system toward governmentfinancial managers performance. The population in this study was 153 people and sample 36respondents used a purposive sampling technique. The analytical method used were descriptiveanalysis method and multiple linear regression test as a tool.The results of the study show that (1) Maturity of Government Internal Control Systemsand Understanding of Accounting Information Systems have a significant effect on thePerformance of Government Financial Managers. (2) Maturity of the Government's InternalControl System has a significant effect on the Performance of Government FinancialManagers. (3) Understanding of Accounting Information Systems has a significant effect onthe Performance of Government Financial Managers.used a purposive sampling technique. The analytical method used were descriptiveanalysis method and multiple linear regression test as a tool.The results of the study show that (1) Maturity of Government Internal Control Systemsand Understanding of Accounting Information Systems have a significant effect on thePerformance of Government Financial Managers. (2) Maturity of the Government's InternalControl System has a significant effect on the Performance of Government FinancialManagers. (3) Understanding of Accounting Information Systems has a significant effect onthe Performance of Government Financial Managers.Accounting Information Systems have a significant effect on thePerformance of Government Financial Managers. (2) Maturity of the Government's InternalControl System has a significant effect on the Performance of Government FinancialManagers. (3) Understanding of Accounting Information Systems has a significant effect onthe Performance of Government Financial Managers.ultiple linear regression test as a tool.The results of the study show that (1) Maturity of Government Internal Control Systemsand Understanding of Accounting Information Systems have a significant effect on thePerformance of Government Financial Managers. (2) Maturity of the Government's InternalControl System has a significant effect on the Performance of Government FinancialManagers. (3) Understanding of Accounting Information Systems has a significant effect onthe Performance of Government Financial Managers.