The Effect of the Government Intern Control System, and
the Implementation of Regional Financial Accounting
Information System to the Performance of the
Government Agencies in the Southern District of
Bengkulu
Dri Asmawanti, Vika Fitranita, Irwansyah, and Nipi Puspita Sari
Faculty of Economy and Business University of Bengkulu, Bengkulu, Indonesia
onesyah2000@yahoo.com,elnicahya@gmail.com
Abstract. This study aims to examine the effect of the government's internal
control system, and the application of regional financial accounting information
systems to the performance of South Bengkulu district government agencies. The
samples in this study were echelon 2, 3, and 4 civil servants in the Regional
Devices Organization. The data used are primary data by distributing a
questionnaire of 30 children in the Organization of Devices in the district of
South Bengkulu. Data analysis was performed by multiple linear regression. The
results of the hypothesis testing of the government internal control system, and
the regional financial accounting information system have a positive effect on the
performance of the government agencies in the southern district of Bengkulu.
This indicates that the better the government internal control system, the better
performance of local government agencies. As well as the better implementation
of regional financial accounting information systems, it can improve the
performance of good local government agencies.
Keywords: Government ꞏ Control System ꞏ Financial ꞏ Accounting
1 Introduction
Local government is an institution that runs the government that has the trust of the
community. The trust given by the community to government administrators must be
balanced by good performance, so that services can be effectively improved and
touched the community. Good performance is meant here is the performance of local
government agencies that avoid fraud, misuse, waste, and avoid acts of corruption,
collusion, and nepotism, and good performance of government agencies are able to
develop initiatives and regional creativity and resources to encourage economic growth,
improve services to the community and increase community empowerment in the
context of regional autonomy.
Because the government's performance has a high enough risk, the government
formed a strategy to improve good performance in the future. The strategy used in
government is to implement a government internal control system, and implement a
Asmawanti, D., Fitranita, V., Irwansyah, . and Sari, N.
The Effect of the Government Intern Control System, and the Implementation of Regional Financial Accounting Information System to the Performance of the Government Agencies in the
Southern District of Bengkulu.
DOI: 10.5220/0010528400002900
In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting (MIICEMA 2019), pages 725-736
ISBN: 978-989-758-582-1; ISSN: 2655-9064
Copyright
c
2022 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
725
regional financial accounting information system. This strategy helps the government
in realizing good performance as needed by the community.
The phenomenon of agency performance in the southern bengkulu government can
be seen from the results of the examination of LKPD FY 2011-2018 in the south
bengkulu regional government. This can be seen from the news published by
bengkulu.bpk.go.id, namely the local government of south bengkulu experienced a
decline in opinion in 2014 to 2015 which was issued by the BPK for the south bengkulu
government, with a decrease in this opinion shows that the performance of local
government agencies South Bengkulu is not good in financial management
performance.
Several previous studies on the performance of government agencies illustrate that
the government's internal control system, and the application of regional financial
accounting information systems can affect the performance of government agencies, as
examined by Agustina (2007) proves that the government's internal control system
positively influences the financial performance of the Aceh district government North,
this is done by the government so that the performance of government agencies has
improved even better in the eyes of the community. Then Roviyantie's research (2011)
which states that the application of regional financial accounting information systems
implemented by the government has a positive effect on government performance.
Related to the performance of government agencies, in this study the authors are
interested in researching and testing factors that are thought to have an influence on the
performance of government agencies in the South Bengkulu regional government,
namely the government's internal control system, and the application of regional
financial accounting information systems that can improve performance local
government agencies.
Based on the background above, the researcher carries the title of the research,
namely: "The Effect of Government Internal Sensing Systems, and Application of
Regional Financial Accounting Information Systems on the Performance of South
Bengkulu Regency Government Agencies".
2 Theoretical Framework and Hypotheses
2.1 Agency Theory
Agency theory is the employment contract relationship between the community and the
government, where in the relationship they both trust and hand over the task to the
government to run the government in accordance with the wishes of the community.
Relationships that arise between the community and the government (agents) are called
agency relationships. This agency relationship can cause conflicts between the two.
This conflict occurs because of differences in interests, where the government (agents)
have direct access to information, with this information access the government cannot
be trusted to act in the best interests of the community. While the public wants to obtain
the maximum welfare of the government they have.
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2.2 Framework
The role of the government's internal control system, and the application of the regional
financial accounting information system can be used to direct the government in
managing regional finance so that it can improve the performance of the regional
government apparatus in accordance with the provisions of the prevailing laws and
regulations. One of the main interests of government internal control systems and
regional financial accounting information systems in financial management is that local
governments must perform optimal performance in carrying out their duties and
responsibilities properly, so as to achieve the planned objectives.
The role of the government's internal control system, and the application of the
regional financial accounting information system in carrying out regional financial
management for the performance of local government institutions is one way to prevent
acts of abuse of authority carried out by local government officials. Based on the
description above, the research theoretical framework can be described in the following
chart:
2.3 Research Hypothesis
Based on the study of theory, the hypotheses constructed in this study are as follows:
H1: The government's internal control system has a positive effect on the performance
of the southern Bengkulu district government agencies
H2: The application of the regional financial accounting information system has a
positive effect on the performance of Bengkulu district government agencies.
3 Research Methods
This type of research is included in the type of research with a quantitative approach,
which is a method that describes the actual situation systematically, factual and accurate
about the influence of the government internal control system (SPIP) and the
application of regional financial accounting information systems (SIAKD) on the
performance of local government agencies. This study examines the hypothesis of the
relationship between two independent variables, namely the government's internal
control system, and the application of the regional financial accounting information
system with the Performance of Local Government Agencies in South Bengkulu.
Therefore, this research prioritizes research on primary data in the form of
questionnaires.
3.1 Operational Definition and Variable Measurement
3.1.1 Dependent Variable
The dependent variable in this study is the performance of local government agencies.
Where the measuring indicators are as follows:
The Effect of the Government Intern Control System, and the Implementation of Regional Financial Accounting Information System to the
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727
• Indicators for planning, choosing or setting organizational goals and determining
project policy strategies, programs or activities, procedures, methods, budget
systems and standards needed to achieve goals.
• Evaluation indicators, a systematic process of checking, determining, making
decisions or providing information on activities or programs that have been carried
out to what extent an activity or program of activities has been achieved.
• Supervision indicators, as determining what has been done, are meant to evaluate
the performance of work and if necessary, implement corrective actions so that the
results of the work are in accordance with the established plan.
• Indicator of independence, an attitude that allows someone to act freely to do
something on their own and for their own needs without help from others.
3.2 Sampling Method
The population in this study were all Regional Government Organizations (OPD) of
South Bengkulu Regional Government consisting of 30 South Bengkulu OPD. The
number of respondents in this study was 120 people. Each OPD was represented by 4
respondents, namely the head of the office (Kadis), the office secretary (Sekdis), the
section chief (Kabag), and the sub-section head (Kasubbag). Respondents' criteria in
this study were echelon 2, 3, and 4 echelon civil servants in the OPD. The sample used
in this study was selected using the purposive sampling method. Where the
determination of the sample has specific criteria that fit the purpose of the study so that
it can answer the research problem.
3.2.1 Data Collection Sources and Techniques
Data collection techniques in this study are primary. Data collection in this study uses
a direct survey. The instrument used was a questionnaire (questionnaire). Distribution
of questionnaires visited directly and distributed questionnaires to all respondents who
had been determined.
3.2.2 Data Analysis Method
Data analysis in this study was carried out using the help of the SPSS (Statistica
Package For Social Sciences) program. Version 16.0 For Windows. There are several
data analysis techniques used in this study, namely: Statistik Deskriptif, uji kualitas
data, uji validitas, uji reliabilitas.
3.2.3 Data Analysis Tool
In this study the data analysis tool used in this study is multiple linear regression. This
analysis is used to find out how much influence the independent variable has on the
dependent variable. With the following equation:
Y = βo + β1 X1 + β2 X2 + Ԑ
Where:
Y = Performance of Local Government Agencies
βo = Constant
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β1; 2; = Regression Coefficient
X1 = government internal control system
X2 = application of regional financial accounting v information systems
Ԑ = Error
In multiple regression there are several classic assumptions that must be met, in order
to produce a linear estimator that is accurate and close to or equal to reality. These basic
assumptions are known as classical assumptions.
4 Results and Discussion
4.1 Population and Research Samples
And indicators of utilization of performance information, is a person utilizing work or
tasks assigned to him by carrying out his duties in accordance with his responsibilities,
4.2 Independent Variable
4.2.1 Government Internal Control System
In this study the government's internal control system is measured using indicators as
follows:
• Environmental control indicators, conditions in government agencies that affect
the effectiveness of internal control. In the government environment control is very
important so that internal control can be implemented properly and correctly.
• Indicators of control activities, the leadership of Government Agencies must carry
out control activities in accordance with the size, complexity, and nature of the
tasks and functions of the Government Agency concerned.
Based on the criteria made the number of samples in this study amounted to 120
questionnaires distributed, where the questionnaires that did not return 12, and 108
returned questionnaires, the questionnaires returned were all able to be processed
because they were qualified as research samples. The number of samples in the
observation year are presented in Table 1 below:
Table 1. Delivery and Return Questionnaire Detail.
Information
Respondents
Amount
Percentage%
Questionnaire distributed 120 100%
Questionnaire that did not return 12 10%
Returned questionnaire 108 90%
Number of Questionnaires that cannot be processed 0 0%
Number of questionnaires that can be processed 108 90%
Source: Primary Data Processed, 2019
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4.3 Descriptive Statistics
Descriptive statistics are intended to analyze data based on the results obtained from
respondents' answers to each indicator of measurement variables. This study examines
how much influence the factors related to the performance of local government
agencies in the South Bengkulu Regency OPD environment. The following is a
descriptive statistics table can be seen from Table 2:
Table 2. Descriptive statistics.
Variable N
Theoretical Range Actual Range
Std.
Dev.
Min Max Mean Min Max Mean
Performance of local
g
overnmen
t
108 11 55 33 34 54 46,45 2,974
agencies
Government internal
control s
y
ste
m
108 23 115 69 68 114 95,44 6,351
Regional financial
accounting information
s
y
ste
m
108 5 25 15 18 25 22,01 1,782
Source: Primary Data Processed, 2019
4.3.1 Validity Test Results
Test the validity of the data this study uses the CFA (Confirmatory Factor Analysis)
test where the KMO (Kaiser-Meyer-Olkin) value of the analysis shows a value> 0.50
and the value of the Significance of the Bartlett's Test of Sphericity desired is <0.05,
and MSA (Measure of Sampling Adequacy) value> 0.50. The results of testing the
validity of the data can be seen in :
Table 3. Validity test results.
No Variabel KMO Sig MSA Information
1 KIPD 0,669 0,000 0,708 Valid
2 SPIP 0,737 0,000 0,722 Valid
3 SIAKD 0,669 0,000 0,678 Valid
Source: Primary Data Processed, 2019
Based on the results of the processing carried out as summarized in Table 4.6, the results
show that the Cronbach's alpha value of the study variable is greater than the value of
0.70; thus it can be concluded that all research instruments or variables are reliable.
4.3.2 Classic Assumption Test
The classic assumption test is used to determine the accuracy of the regression model
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which is the basis for seeing the effect of the independent variables on the dependent
variable. The classic assumption tests used in this study are:
4.3.3 Normality Test
This normality test is carried out using the Kolmogorof-Smirnov One Sample Test.
Testing data is normally distributed if the Asymp Sig (2-tailed) value generated from
unstandardized residuals is greater than the alpha value of 0.05 (5%). Data normality
test results can be seen in: Table 4.
Table 4. Normality Test.
Asymp Sig (2-tailed) Information
0,445
N
ormal
Source: Primary Data Processed, 2019
From table 4 it can be seen that unstandardized residuals have an Asymp Sig value of
more than 0.05, so that the data used in this study are normally distributed.
4.3.4 Multicollinearity Test
Multicollinearity test is a test to find out whether or not there is a significant correlation
between the independent variables of the model under study. This test aims to test
whether the regression model found a correlation between independent variables. A
good model should not occur correlation between independent variables. (Ghozali,
2013). The results of multicollinearity testing of research data are as follows.
Table 5. Multicollinearity test.
No Variabel Tolerance VIF Information
1 Government internal control system
0,994 1,006
Multicollinearity
Free
2 Regional financial accounting
information system
0,994 1,006
Source: Primary Data Processed, 2019
Multicollinearity test can be seen from the Tolerance Value and Variance Inflation
(VIF). The basis for decision making is if tolerance value <0.10 or VIF value> 10 then
multicollinearity occurs, and if tolerance value> 0.10 or VIF value <10 then there is no
multicollinearity in the data to be processed. Based on the explanation above, it was
concluded that the tolerance values of all research variables> 0.10 and VIF values <10.
Table 6. Multicollinearity test.
Variabel Koefisien t-hitung Sig. Result
Government internal control s
y
ste
m
0,243 6,278 0,000 Accept
Regional financial accounting
information s
y
stem
0,286 2,070 0,041 Accept
The Effect of the Government Intern Control System, and the Implementation of Regional Financial Accounting Information System to the
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which means that there are no multicollinearity symptoms in the regression equation
model.
4.3.5 Heteroscedasticity Test Results
Heteroscedasticity test is testing residual assumptions with non-constant variance. A
good regression model if the variance from one residual to another observation is fixed
or homokedacity. The model used to detect heteroscedacity is a glacier test with a
significant probability above (>) a level of confidence α = 5% or 0.05 (Ghozali, 2013).
The results of heterosecedasticity testing are as follows:
Table 7. Heteroscedasticity test results.
Variabel Sig
Information
Government internal control system 0,197 Heteroscedasticity free
Regional financial accounting information
system
0,061 Heteroscedasticity free
Based on Table 7 above, it is known that the probability value (Asymp.Sig.) Variable
of the government internal control system, the regional financial accounting
information system used in this study has a homogeneous variant (free of
heteroscedasticity).
4.3.6 Hypothesis Test Results
This research aims to find out whether the internal control system variables of the
government, and regional financial accounting information systems (independent
variables) affect the performance of local government agencies (the dependent
variable), and to find out whether the regression model used is feasible or not to be used
in further analysis, where the decision making criteria are determined using a
significance level of 0.05. The results of SPSS output on the F value and R2 value can
be seen in Table 8.
Table 8. Hypothesis Test Results.
R Square 0,285
Adjusted R2 0,272
F 20,962
Sig. 0,000
Source: Primary Data Processed, 2019
Based on the regression results in Table 8 above it can be seen that the statistical value
of F in the model is 20,962 with a significance value of 0,000. A probability value of
0,000 less than 0.05 indicates that the model used in the study is feasible to use. Based
on the table above it can also be seen that the Adj R Square Value of the regression
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model is 0.272 which shows that, 27.2% of the variation of the performance of local
government agencies is explained through changes by the government's internal control
system, and regional financial accounting information systems while the remaining
72.8 % is explained by variations or other changes not found in this equation.
Testing the hypothesis in this study using linear regression analysis. Testing to
determine the effect of each independent variable on the dependent variable is also done
by looking at the probability value (significance), where if the significant value <0.05,
then it means the independent variable influences the dependent, conversely if the
significant value> 0.05 is means the independent variable does not affect the dependent
variable (Ghozali, 2013).
Table 8 shows that government internal control system variables on the performance
of local government agencies provide a significant calculation result of 0,000 <0.05 and
the beta coefficient shows a positive direction (0.243). This shows that the government's
internal control system has a positive effect on the performance of local government
agencies. Thus, hypothesis 1 stated in this study was accepted.
The table above shows that the regional financial accounting information system
variables on the performance of local government agencies provide a significant
calculation result of 0.041 <0.05 and the beta coefficient shows a positive direction
(0.286). This shows that the regional financial accounting information system has a
positive effect on the performance of local government agencies. Thus, hypothesis 2
stated in this study was accepted.
4.4 Discussion
Government Internal Control Systems Against Performance of Local Government
Agencies The first hypothesis (1) states that the government's internal control system
has a positive effect on the performance of government agencies empirically proven.
This means that the government internal control believes that the government internal
control system influences the performance of government agencies.
These results indicate that the better the role of government internal control systems,
the better the performance of local government agencies produced. The government
internal control system is a government internal control system that must be
implemented in the OPD environment in improving the performance of government
agencies. This fact is in line with Government Regulation No. 60 of 2008 that the
purpose of the government internal control system aims to provide adequate confidence
in the achievement of the objectives of the regional organization through the control
environment and control activities in improving the performance of local government
agencies.
Regional Financial Accounting Information Systems Against the Performance of
government agencies
The second hypothesis (2) states that the regional financial accounting information
system has a positive effect on empirically proven performance of local government
agencies. This means that respondents believe that the regional financial accounting
information system in the OPD where they work can improve their performance in
financial management.
Regional financial accounting information systems in the performance of financial
managers affect the performance of local government agencies (organizations) where
The Effect of the Government Intern Control System, and the Implementation of Regional Financial Accounting Information System to the
Performance of the Government Agencies in the Southern District of Bengkulu
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they work, when in their work place the use of financial SIMDA software is in line with
the conditions set in the organization in accordance with statutory regulations, and
standards government accounting. Regional financial accounting information systems
help direct an organization to financial statements that are timely, reliable, relevant,
comparable. In addition, the regional financial accounting information system will
increase the speed of reporting time, improve security, increase cost efficiency and
improve the accuracy of results (quality of results) in the preparation of financial
statements.
5 Conclusion
This study aims to provide empirical evidence of the influence of the government's
internal control system, and the application of regional financial accounting
information systems to the performance of regional government agencies in South
Bengkulu Regency. From the data obtained and the analysis that has been carried out
in this study, the following conclusions are: The government internal control system
has a positive effect on the performance of the South Bengkulu district government
agency. This shows that the better the system of government internal control, the better
the performance of local government agencies. A good internal control system in this
study is only measured through indicators of the control environment and control
activities.The application of the regional financial accounting information system has
a positive effect on the performance of the South Bengkulu district government agency.
The better the level of implementation of the regional financial accounting information
system, the better the performance of local government agencies.
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