PENGARUH HASIL PENGAWASAN INTERNAL DAN PENYELESAIAN TINDAK LANJUT KERUGIAN TERHADAP KINERJA KEUANGAN (Studi Pada Satuan Kerja Perangkat Daerah (SKPD) Di Kabupaten Poso)

Abstract

This research is aimed to determine and analyze: 1) the result of internal control and completion of follow-up losses on financial performance of The Local Governmental Work Units in Poso Regency; 2) the significant effect of internal control and completion of follow-up losses on financial performance of The Local Governmental Work Units in Poso Regency; 3) the significant effect of internal control on financial performance of The Local Governmental Work Units in Poso Regency; 4) the significant effect of follow-up losses completion on financial performance of The Local Governmental Work Units in Poso Regency. Statistical test by using multiple linear regressions with SPSS program 17.0 shows that: a) the result of internal control and completion of follow-up losses have significant effect on financial performance of The Local Governmental Work Units in Poso Regency; b) internal control has significant effect on financial performance of The Local Governmental Work Units in Poso Regency; c) follow-up losses completion has negative significant on financial performance of The Local Governmental Work Units in Poso Regency.