Principles Of Good Governance On Financial Performance At The Office Of The Financial Management Agency Of The Bireuen District Government
Keywords:
Principles of Good Governance, Financial Performance, Financial Management, Public Sector GovernanceAbstract
This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.
References
Arief, C. (2016). Penerapan good governance terhadap pelayanan publik: Jurnal penelitian Fahmi.
Fahmi, I. (2011). Analisis kinerja keuangan dan analisis laporan keuangan Lampulo. Alfabeta.
Hamirul, A., & Syahril, A. (n.d.). Good governance dalam perspektif kualitas pelayanan publik. CV Pustaka Learning Center.
Mardiasmo, M. (1998). Otonomi daerah dan manajemen keuangan daerah. Andi Offset.
Pemerintah Pusat dan Daerah menurut UUD No. 15 Tahun 2004 tentang Pemeriksaan dan Tanggung Jawab Keuangan Negara Republik Indonesia.
Peraturan Bupati Bireuen nomor 34 Tahun 2020 tentang Pendapatan dan Belanja Daerah.
Ruslan, E. (2021). Pengaruh good governance terhadap kinerja keuangan pemerintah daerah (Skripsi, Program Studi Akuntansi).
Sugiono. (2016). Metode penelitian kualitatif dan kuantitatif dan R&D. Bandung: PT. Alfabeta.
