PENGARUH PERAN MANAJERIAL PENGELOLA KEUANGAN DAERAH DAN FUNGSI P EMERIKSAAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH ( Survei Pada Pemda Kota, Kabupaten, dan Provinsi di Jawa Tengah )

Abstract

This research intend to study and to analyze the influence of the managerial roles of local financial officer and internal audit function toward local government performance. The research's subject are City, Regency, and Province of Local Government in Central Java. This research is an analytic observation conduvted by using survey and non experimental method. fie research is conducted by utilizing sensus which means population treated as a sample. The research unit are 29 regency government, 6 city government, and 1 province government in Central Java. The respondents are Sekda, Setwan, Bapeda, Dispenda, Bawasda, Biro/Bagian Keuangan, Sub Bagian Anggaran, Sub Bagian Perbendaharaan, Sub Bagian Verifikasi, Sub Bagian Akuntansi, Bendaharawan Umum Daerah (BUD), Pemegang Kas (PK) PU, BPKP, Staff of Sekda, Staff of Dispenda, Staff of BUD, and Staff of PK PU. The analysis method which is utilizing in this research is the Path Analysis. Based on the result of hypothesis test using Path Analysis shows the managerial roles of local financial officer, and internal audit functions influence toward government performance. The result of this research support previous researches and the underlying theoies of the research witch is based on Prospect Theory.