PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK, GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH PADA KOTA SURABAYA

Hastungkara, Hanif Dwi (2025) PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK, GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH PADA KOTA SURABAYA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan akuntansi sektor publik, good governance, sistem pengendalian internal, dan pengawasan pengelolaan keuangan terhadap kinerja organisasi perangkat daerah pada Pemerintah Kota Surabaya. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada responden yang terlibat dalam pengelolaan keuangan di instansi pemerintah. Hasil penelitian menunjukkan bahwa penerapan akuntansi sektor publik yang baik, praktik good governance, serta sistem pengendalian internal yang efektif memiliki pengaruh positif yang signifikan terhadap peningkatan kinerja organisasi perangkat daerah. Selain itu, pengawasan yang ketat dalam pengelolaan keuangan juga berkontribusi pada peningkatan akuntabilitas dan transparansi, yang pada gilirannya meningkatkan kepercayaan masyarakat terhadap pemerintah. Dari temuan ini, disimpulkan bahwa untuk mencapai kinerja organisasi perangkat daerah yang optimal, Pemerintah Kota Surabaya perlu terus meningkatkan penerapan akuntansi sektor publik dan prinsip-prinsip good governance, serta memperkuat sistem pengendalian internal dan pengawasan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan publik dan praktik pengelolaan keuangan yang lebih baik di masa depan. Penelitian ini diharapkan dapat memberikan kontribusi bagi literatur ilmiah dan menjadi referensi bagi penelitian selanjutnya, serta memberikan panduan bagi Pemerintah Kota Surabaya dalam meningkatkan Kinerja organisasi perangkat daerah melalui penerapan akuntansi sektor publik dan prinsip good governance.

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