The Effects of Good Governance and Internal Control Systems on Government Performance: An Empirical Study in Madiun Regency

Authors

  • Nurharibnu Wibisono Accounting Department, Merdeka Madiun University, East Java, Indonesia
  • Syarifah Ratih Kartika Sari
  • Tria Widayati Accounting Department, Merdeka Madiun University, East Java, Indonesia

Keywords:

Good Governance, Internal Control, Government Performance, Public Sector

Abstract

This study aims to: (1) analyze the effect of good governance on the performance of the Madiun Regency Government, (2) analyze the effect of the internal control system on the performance of the Madiun Regency Government, and (3) analyze the joint effect of good governance and the internal control system on the performance of the Madiun Regency Government. The study population included all government offices within Madiun Regency, with a total of 18 offices. The sample was selected using a purposive sampling technique, consisting of 36 leaders from these offices. Data were analyzed using multiple linear regression with the SPSS program. The results indicate that good governance does not have a significant effect on government performance. In contrast, the internal control system was found to have a significant positive effect on performance. Furthermore, good governance and the internal control system jointly have a significant effect on the performance of the Madiun Regency Government

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Published

2025-12-23

How to Cite

Wibisono , N., Sari, S. R. K., & Widayati , T. (2025). The Effects of Good Governance and Internal Control Systems on Government Performance: An Empirical Study in Madiun Regency. Proceeding ICAMEKA: International Conference Accounting, Management & Economics Uniska, 2, 689–701. Retrieved from https://icamekaproceedings.fe.uniska-kediri.ac.id/index.php/icameka/article/view/177

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