Effect of Commitment, Internal Audit, and Financial Management on Local Government Performance in South Sumatra

I. G. B Surya Negara, Didik Susetyo, Syamsurijal Abdul Kadir and Saadah Yuliana
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I. G. B Surya Negara: Doctorate Candidate, Faculty of Economy, University of Sriwijaya, Indonesia,
Didik Susetyo: Department Economic Development, Faculty Economic, University of Sriwijaya, Indonesia,
Syamsurijal Abdul Kadir: Department Economic Development, Faculty Economic, University of Sriwijaya, Indonesia
Saadah Yuliana: Department Economic Development, Faculty Economic, University of Sriwijaya, Indonesia

International Journal of Economics and Financial Issues, 2018, vol. 8, issue 4, 327-334

Abstract: This study aims to determine the effect of affective commitment, continuance commitment, normative commitment, internal control of income accounting system, internal control of expenditure/cost accounting system, budget planning, budget implementation, reporting and budget accountability, budget performance evaluation on local government performance in South Sumatera. The analysis used primary data and secondary data with analysis technique using multiple linear regression. The result of this research concludes that affective commitment has a significant and positive effect on local government performance and internal control of income accounting system has negative and significant influence to local government performance, while other variables have no effect. The estimation results also show that the regencies of Empat Lawang, Prabumulih and Ogan Komering Ilir are better, while the Ogan Komering Ulu Timur, Lubuk Linggau and Lahat districts are lower. The financial performance of local government which is categorized as very effective is OKI Regency and OKUT, efficient category is OI Regency, OKUS, OKUT, OKI, OKU, Empat Lawang, and very economical is Muratara Regency.

Keywords: Commitment; Internal Control; Financial Management; Performance; Local Government (search for similar items in EconPapers)
JEL-codes: C33 G18 O18 (search for similar items in EconPapers)
Date: 2018
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