The Effect of Public Sector Accounting and Internal Supervision on Performance Government Agencies

Abstract

The research aims to determine the effect of the application of public sector accounting and internal control on the performance of government agencies (a case study at BPKPAD Kota Binjai) either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques. The data collection techniques in this study used a questionnaire. The results of the study show that partially Public Sector Accounting has a significant effect on the Performance of Government Agencies at BPKPAD Binjai City. Partially, Internal Control has a significant effect on the Performance of Government Agencies at BPKPAD Binjai City. Simultaneously there is the influence of Public Sector Accounting and Internal Control on the Performance of Government Agencies at BPKPAD Binjai City. The results of the regression calculation can be seen that the coefficient of determination (R square) obtained is 0.226, this result means that 22.6% of the Government Agency Performance variable can be explained by the Public Sector Accounting and Internal Control variables, while the remaining 77.4 % is explained by other variables not examined.