Pengaruh Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah pada Inspektorat Provinsi Gorontalo

Al-Buhuts (e-Journal)

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Title Pengaruh Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah pada Inspektorat Provinsi Gorontalo
 
Creator Mahfiza, Mahfiza
 
Description This study aims to determine the influence of functional supervision (X), which includes examination (X1), Test (X2), Investigation (X3) and Assessment (X4) either simultaneously or partially on financial management (Y) Province of Gorontalo.The research methodology used is quantitative method and sampling by sampling census technique on 75 votes government internal supervisory apparatus at inspectorate office  Province of Gorontalo.The results showed that: (1) The control function (X) which includes: Examination (X1), Test (X2), Investigation (X3) and Assessment (X4) simultaneously positive and significant impact on the local financial management (Y) of  Gorontalo Province, As much as 73,9% and the remaining 26,1% is influenced by other variables that have not been studied, for example, a performance variable, and effectiveness of financial management. Partially, (1) Examination (X1), positive and significant impact on the local financial management (Y)to 26,9% (2). Testing (X2) positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 17,4%. (3) Investigation (X3), partially positive and significant impact on the local financial management (Y) of Gorontalo Province amounted to 31,8% and Assessment (X4), partially positive and significant impact on the local financial management (Y) of Gorontalo Province is 27,4%.
Penelitian ini bertujuan untuk mengetahui besarnya pengaruh pengawasan fungsional (X) yang meliputi pemeriksaan (X1), Pengujian (X2), Pengusutan (X3)dan penilaian (X4) baik secara simultan maupun secara parsial terhadap pengelolaan keuangan daerah (Y) provinsi Gorontalo. Metodologi penelitian yang digunakan adalah metode kuantitatif dan pengambilan sampel dengan teknik sensus sampling pada 75 orang aparat pengawas intern pemerintah dilingkungan inspektorat provinsi gorontaloHasil penelitian menunjukkan bahwa: (1) Pengawasan fungsional (X) yang meliputi : Pemeriksaan (X1), Pengujian (X2), Pengusutan (X3) dan Penilaian (X4)  secara simultan berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah (Y) Provinsi Gorontalo, Sebesar 73,9%. dan selebihnya 26,1% dipengaruhi oleh variabel lain yang belum diteliti, misalnya variabel kinerja, dan efektivitas pengelolaan keuangan. Secara parsial, (1)Pemeriksaan (X1), berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah (Y) sebesar 26,9% (2). Pengujian (X2) berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah (Y) Provinsi Gorontalo sebesar 17,4%. (3) Pengusutan (X3),secara parsial berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah (Y) Provinsi Gorontalo sebesar 31,8% dan Penilaian (X4),secara parsial berpengaruh positif dan signifikan terhadap pengelolaan keuangan daerah (Y) Provinsi Gorontalo sebesar 27,4%
 
Publisher Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
 
Date 2016-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.iaingorontalo.ac.id/index.php/ab/article/view/925
 
Source Al-Buhuts; Vol 12 No 1 (2016); 166-179
2442-823X
1907-0977
 
Language eng
 
Relation http://journal.iaingorontalo.ac.id/index.php/ab/article/view/925/712
 
Rights Copyright (c) 2016 Al-Buhuts
 

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