ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulDAMPAK PENGENDALIAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA |
| Nama: MOH. SYAIFULLAH |
| Tahun: 2025 |
| Abstrak abstract. The financial performance of an organization, be it public or private, is a critical indicator for evaluating its sustainability. This study aims to investigate the extent to which the capacity of the Government Internal Supervisory Apparatus (APIP) affects the financial performance of local governments in Indonesia. The analysis uses data from 542 local governments, including provinces, districts, and cities, employing a purposive sampling method with a final sample of 2,710 observations. The results shows that APIP considerably influences financial performance, specifically in the areas of fiscal independence, financial flexibility, and service solvency. The implications of this research emphasize the necessity of enhancing APIP's capabilities to encourage improved governance, particularly in local financial management. Nonetheless, this study is constrained by its dependence on secondary data and the variability present in regional data, which may limit the generalizability of the results. Therefore, future research should explore wider datasets and incorporate additional variables to provide a more comprehensive understanding of APIP's role in regional financial performance. Keywords: Internal control, financial performance, local government, fiscal independence, financial flexibility, service solvency. |