Detail Cantuman

SUPARMAN (2018) The Influence of Internal Control and Effectiveness of the Implementation of Government Accounting Standards on the Application of the Principles of Good Governance at the Office of the Governor of the Province of South Sulawesi (guided by Masnama Tadjo and Sufiati).
The purpose of this study was to determine whether internal control and the effectiveness of implementing government accounting standards affect the application of the principles of good governance in the office of the Governor of South Sulawesi Province. The sample used in this study is as many as 40 civil servants in finance department using criteria through saturated sampling methods. The results of the questionnaire after being tested for validity and reliability have also been tested for classical assumptions in the form of normality assumptions, multicollinearity assumptions, and heteroscedasticity assumptions. Data analysis method uses descriptive statistical analysis techniques and multiple linear regression analysis by used SPSS 23,0 Program.

The results showed that the first hypothesis that internal control does not affect the application of good governance principles, the second hypothesis is the effectiveness of the application of government accounting standards have a significant effect on the application of good governance principles, the third hypothesis is internal control and the effectiveness of the application of government accounting standards have a significant effect on the application of good governance principles.
Keywords: Internal control, effectiveness of implementing government accounting standards, application of good governance principles.