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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)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 2 (2020)

DOI
10.33772/jak-uho.v4i2.13843
ISSN
2503-1635
Published
2020-08-29
Publisher
Universitas Halu Oleo
Language
eng

Abstract

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 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.

Collaboration network of the authors

40 authors · 75 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Intihanah IntihanahAffiliation unknown3
Hasbudin HasbudinAffiliation unknown2
Mulyati AkibAffiliation unknown2
La Ode AntoAffiliation unknown2
Mahlil MahlilAffiliation unknown2
Siti MaisarahAffiliation unknown2
Agus SupriyantoAffiliation unknown2
Diah IndriastutiAffiliation unknown1
Trinala Mis AstutiAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Zulkifli AsparAffiliation unknown1
M. Fadli Nazar PasuayAffiliation unknown1
Satira YusufAffiliation unknown1
Danti Larasati AnawayAffiliation unknown1
Endang Tri PratiwiAffiliation unknown1
Reski ReskiAffiliation unknown1
Putri Harum Sari TrisiliaAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Efrianti EfriantiAffiliation unknown1
Achmad Sukanto WatukilaAffiliation unknown1
Wilda Astuti DjohanAffiliation unknown1
Safrul FauziAffiliation unknown1
Ade Sri RahayuAffiliation unknown1
Wa Ode Juni VinartiAffiliation unknown1
ABDUL KARIMAffiliation unknown1
Abdul Wahid WahabAffiliation unknown1
Ahmad NurkhinAffiliation unknown1
Nurdin AminAffiliation unknown1
Tia AstaraAffiliation unknown1
Rumaini RumainiAffiliation unknown1
Mulyadi MulyadiAffiliation unknown1
Muhammad FurqanAffiliation unknown1
Mirja MustaqimAffiliation unknown1
Fakhruddin FakhruddinAffiliation unknown1
Samsul KamariAffiliation unknown1
Rasyidah RasyidahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">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)</dc:title>
	<dc:creator>Mirosea, Nitri</dc:creator>
	<dc:creator>Dharmawati, Tuti</dc:creator>
	<dc:creator>Fatimah, Fatimah</dc:creator>
	<dc:description xml:lang="en-US">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 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.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13843</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i2.13843</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 2 (2019): Oktober 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13843/9660</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>