PENGARUH DESENTRALISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL DINAS PANGAN DAN PERTANIAN KOTA PANGKALPINANG

Abstract

          The reseach method used purposive sampling method. Respondents were employees at Dnas Pangan dan Pertanian Kota Pangkalpinang some 40 people. The variables used were decentralization, government internal control system, regional accounting system, and managerial performance. This study uses a quantitative descriptive analysis of the primary data research results in the field. As aids in the processing of statistical data used JASPS program. The results showed that : First, there is significant influence variable Decentralization,Government Internal Control System  on Dinas Pangan dan Pertanian Pangkalpinang. From the calculations, the value tcount 4,390 while ttable with 38 degrees of freedom in the α (0,05) of 2,02439. Thus tcount (4,390) > ttable (2,02439), making it clear that H0 refused and H1 accepted or if you see the sign value of <.001. Secondly, there is significant influence variable workload on Government internal control system on Dinas Pangan dan Pertanian Pangkalpinang. From the calculations, the value tcount 3,615 while ttable with 38 degrees of freedom in the α (0,05) of 2,02439. Thus tcount (3,615) > ttable (2,02439), making it clear that H0 refused and H1 accepted or if you see the sign value of <.001. Thirdly, there is no influence Regional Accounting System on Dinas Pangan dan Pertanian Pangkalpinang. From the calculation, value tcount (0,474) < ttable (2,02439), This Tcount (0,474)  < (2,02439) ttable, making it clear that H0 accepted and H1 refused or if you see the sign value of (0,638).This is evidenced by the value of Fcount  of 5,245, while the Ftable value 3,18 thus Fcount (11,12) Ftable (2,87) thus the decision to clear H0 refused and H1 accepted. Based on these results, researchers conclude that Decentralization, Government Internal Control System, and Regional Accounting System towards Managerial Performance on Dinas Pangan dan Pertanian Kota Pangkalpinang.