PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS SEKRETARIAT DAERAH PEMERINTAH KOTA BANDA ACEH)

Abstract

This study aims to determine and analyze the effect of the application of public sector accounting and internal control on the performance of government agencies at the Regional Secretariat of the Banda Aceh City Government. This research is a causal associative research using a quantitative approach. The sample in this study amounted to 36 respondents consisting of the Head of Section and Head of Sub Division at the Regional Secretariat Office of Banda Aceh City. Data analysis was carried out using multiple linear regression method with the help of SPSS version 24 program. The results showed that the application of public sector accounting and internal control had an significant effect on the performance of government agencies at the Regional Secretariat of Banda Aceh City.