Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Dan Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Penerapan Good Governance (Studi Empiris pada Pemerintahan Kota Padang)

Abstract

This study aimed to examine: 1) The effect of the performance of local government officials on the implementation of good governance. 2) The effect of financial management on the implementation of good governance. 3) The effect of the government's internal control system (SPIP) on the implementation of good governance. This study is classified causative research. The population in this study is the Padang local goverment. The selection of the sample used total sampling methods. Data of this study is primary data. Statistic analysis used multiple regression to test the impact of performance of local government officials, financial management and internal control system of government (SPIP) on the implementation of good governance. The results provided empirical evidences that: 1) Performance of local government officials has positive significant effect on the implementation of good governnace. 2) financial management has positive significant effect on the implementation of good governance. 3) The system of internal control government (SPIP) has negative significant effect on the implementation of good governance. Future study is suggested: 1) It is recommended to the government employees to improve performance in serving the public, so that people feel satisfied and served with a maximum. 2) It is recommended to perform all indicators of internal control government, so as to positively support the implementation of good governance.

KEY WORD : good governance, the performance of local government officials, financial management, SPIP