PENGARUH LINGKUNGAN PENGENDALIAN, PENILAIAN RISIKO, KEGIATAN PENGENDALIAN, INFORMASI DAN KOMUNIKASI, DAN PEMANTAUAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted to find the effect of control environment, risk assessment, control activities, information and communication, and monitoring on the effectiveness of regional financial management in the regional apparatus organization of Kuantan Singingi Regency. The data used in this study is the primary data in the form of questionnaires distributed throughout the Organization of regional devices Kuantan Singingi Regency. The population in this study was 161 people and the number of samples was 78 people. This type of research is a causal study using a quantitative approach. Data analyze was done by using multiple linear regresison method with the help of SPSS version 21 software. In this research using 5 independent variables namely control environment (X₁), risk assessment (X₂), control activities (X₃), information and communication (X₄), monitoring (X₅), and effectiveness of regional financial management (Y) as its dependent variables. The result of this research to indicate that, first the control environment has a positive and significant effect on the effectiveness of regional financial management in Kuantan Singingi Regency of 0.234 or 23.4% with a significant value of 0.031. Second, risk assessment has a positive and significant effect on the effectiveness of regional financial management in Kuantan Singingi Regency of 0.138 or 13.8% with a significant value of 0.042. Third, control activities has a positive and significant effect on the effectiveness of regional financial management in Kuantan Singingi Regency of 0.151 or 15.1% with a significant value of 0.032. Fourth, information dan communication has a positive and significant effect on the effectiveness of regional financial management in Kuantan Singingi Regency of 0.374 or 37.4% with a significant value of 0.000. Fifth, monitoring has a positive and significant effect on the effectiveness of regional financial management in Kuantan Singingi Regency of 0.303 or 30.3% with a significant value of 0.001.