The Effect of Government Internal Control Systems and Organizational Commitments on the Performance of Regional Financial Management with Good Governance as the Intervening Variable (Empirical Study at the Ende Regency Regional Work Unit Service)

Iriany Dewi Soleiman (), Yulita Londa and Falentina Lucia Banda
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Iriany Dewi Soleiman: University of Flores, Faculty of Economics
Yulita Londa: University of Flores, Faculty of Economics
Falentina Lucia Banda: University of Flores, Faculty of Economics

A chapter in Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022), 2023, pp 48-55 from Springer

Abstract: Abstract This study aims to determine the effect of the government’s internal control system, organizational commitment on the performance of regional financial managers with good governance as an intervening variable at the Regional Work Units (SKPD) of Ende Regency, NTT. This research method is quantitative. The population in this study were 53 SKPD in the government of Ende Regency. The sampling technique used in this study is purposive sampling with 61 respondents. The data sources used are primary data and data collection techniques through questionnaires. The data were analyzed using path analysis technique Path using SPSS. The results of the study show that: 1) the government’s internal control system has a significant direct effect on good governance. 2) Organizational commitment does not directly have a significant effect on good governance. 3) The government’s internal control system directly has a significant effect on the performance of regional financial managers. 4) Organizational commitment has a significant direct effect on the performance of regional financial managers. 5) Good governance directly has a significant effect on the performance of regional financial managers. 6) Good Governance does not mediate the indirect relationship between the government’s internal control system and the performance of regional financial managers. 7) Good Governance also does not mediate an indirect relationship between organizational commitment and the performance of regional financial managers.

Keywords: Government Internal Control System; Organizational Commitment; Good Governance; Regional Financial Manager Performance (search for similar items in EconPapers)
Date: 2023
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DOI: 10.2991/978-94-6463-154-8_7

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