Pengaruh Penerapan Good Governance dan Sistem Pengendalian Internal Terhadap Efektivitas Pengelolaan Anggaran Pada Organisasi Perangkat Daerah (OPD) Di Pemerintah Kota Surabaya

Shamaya, Veren Putri (2025) Pengaruh Penerapan Good Governance dan Sistem Pengendalian Internal Terhadap Efektivitas Pengelolaan Anggaran Pada Organisasi Perangkat Daerah (OPD) Di Pemerintah Kota Surabaya. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Pengelolaan keuangan daerah yang efektif menjadi salah satu indikator utama dalam mencapai tata kelola pemerintahan yang baik (good governance) serta memiliki peran yang sangat penting untuk memastikan anggaran dikelola secara efisien, tepat sasaran, dan sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk mengkaji pengaruh good governance, sistem pengendalian internal terhadap efektivitas pengelolaan anggaran Organisasi Perangkat Daerah di Kota Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada pegawai yang terlibat langsung dalam pembuatan anggaran pada organisasi perangkat daerah di Kota Surabaya, namun hanya 61 kuisioner yang kembali oleh responden. Analisis data dilakukan menggunakan perangkat lunak SPSS. Hasil penelitian mengungkapkan bahwa good governance berpengaruh secara signifikan terhadap efektivitas pengelolaan anggaran. Sistem pengendalian internal tidak berpengaruh secara signifikan terhadap efektivitas pengelolaan anggaran. Temuan ini diharapkan dapat menjadi referensi bagi pemerintah daerah dalam upaya meningkatkan kualitas pengelolaan keuangan daerah untuk mendukung terciptanya tata kelola pemerintahan yang baik.

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