Research Paper
Year: 2022 | Month: January | Volume: 9 | Issue: 1 | Pages: 553-560
DOI: https://doi.org/10.52403/ijrr.20220164
The Effect of Good Governance and Internal Control Systems on the Performance of Local Governments with Leadership Styles as Moderating Variables
(Empirical Study on SKPD South Buton Regency)
Satia Siti Sakinah Makatita1, Kartini2, Sri Sundari3
1,2,3Faculty of Economic and Business, Hasanuddin University, Makassar, Indonesia.
Corresponding Author: Satia Siti Sakinah Makatita
ABSTRACT
This study aims to examine and analyze the effect of good governance and internal control systems on local government performance with leadership style as a moderating variable. This research was conducted in Kab. South Buton by taking respondents from SKPD Kab. South Buton. Data was collected through questionnaires and literature study. Data analysis used descriptive quantitative approach with method survey with technique purposive sample. The results of this study indicate that (1) good governance has a positive and significant effect on the performance of local governments, (2) the internal control system has a positive and significant effect on the performance of local governments, (3) leadership style cannot moderate good governance on local government performance, (4) leadership style can moderate the internal control system on government performance. The contribution in this research is expected to provide information to interested parties, especially the next researcher and it is hoped that the results of this research can contribute ideas for relevant agencies in making policies or efforts to improve retention and performance.
Keywords: Good Governance, Internal Control System, Leadership Style, Local Government Performance.
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