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ABSTRACT
Diaz Nadiya Zainal, 2021.The effect of Regionil Financiil Management and Internai Control System on Regional Government Performance (Study on Sidrap Regency Regional Apparatus Organization). (Supervised by Muhammad Akob Kadir and Sufiati)
The purpose of this study was to determine whether the Regionil Financiil Management and Internil Contril System affect the performance of local governments. Coiiecting data usIng primary data obtained from questionaires using purposive samplyng technique. The population used is 40 regional apparatus organizations in Sidrap district with a total of 80 officials consisting of secretaries and heads of finance sub sections and the sample in this study was 18 Sidrap district offices so that the number of samples was 36 respondents consisting of secretaries and heads of finance sub sections.
The resuIts showed that the regionIl financiaI management of the internl controI system together or simultaneously had a positive and significant effect on the performance of the locaI government in the Sidrap district regionaI apparatus organization. The results of the partial test show that regional financial management has a positive effecct on the performance of the locaI government in the Sidrap district regionaI apparatus organization and the internal control system has a positive effect on the performance of the local government in the Sidrap district regionaI apparatus organization.


Keywords: Regional FinanciaI Management, InternaI ControI System, Local Government Performance