<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT"^^ . "This research was aimed to obtain empirical evidence regarding the influence the\r\neffectiveness and efficiency of regional financial management and internal control\r\nsystem that is measured by internal control weakness against the reliability of local\r\ngovernment financial report as measured by an opinion of the financial report.\r\nThis research using data secondary local government financial report regency /cities in\r\nIndonesia with the number of samples a total of 472 local governments. The hypothesis\r\nin this research tested with linear multiple regression uses sofware eviews version 6.\r\nThe results of tests indicating that the effectiveness of regional financial management\r\ninfluential positive significantly to the reliability of local government financial report\r\nwith the value of the coefficients of 1,33, efficiency regional financial management\r\nnegative effects significantly to the reliability of local government financial report with\r\nthe value of the coefficients of -3,28 and internal control system measured by internal\r\ncontrol weakness negative effects significantly to the reliability of local government\r\nfinancial report with the value of the coefficients of -4,25.\r\nKeywords: the effectiveness and efficiency of regional financial management, internal\r\ncontrol system, internal control weakness, opinions and the reliability of\r\nfinancial report.\r\n\r\nPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh efektivitas\r\ndan efisiensi pengelolaan keuangan daerah serta sistem pengendalian intern yang diukur\r\ndengan kelemahan pengendalian intern terhadap keandalan laporan keuangan\r\npemerintah daerah yang diukur dengan opini laporan keuangan pemerintah daerah.\r\nPenelitian ini menggunakan data sekunder berupa laporan keuangan pemerintah daerah\r\nkabupaten / kota se-Indonesia dengan jumlah sampel sebanyak 472 pemerintah\r\nkabupaten/kota. Hipotesis dalam penelitian ini diuji dengan regresi linear berganda\r\nmenggunakan sofware eviews versi 6.\r\nHasil pengujian menunjukkan bahwa efektivitas pengelolaan keuangan daerah\r\nberpengaruh positif signifikan terhadap keandalan laporan keuangan pemerintah daerah\r\ndengan nilai koefisien sebesar 1,33, efisiensi pengelolaan keuangan daerah berpengaruh\r\nnegatif signifikan terhadap keandalan laporan keuangan pemerintah daerah dengan nilai\r\nkoefisien sebesar -3,28 dan sistem pengendalian intern yang diukur dengan kelemahan\r\nsistem pengendalian intern berpengaruh negatif signifikan terhadap keandalan laporan\r\nkeuangan pemerintah daerah dengan nilai koefisien sebesar -4,25.\r\nKata kunci : efektivitas dan efisiensi pengelolaan keuangan daerah, sistem\r\npengendalian intern, kelemahan sistem pengendalian intern, opini dan\r\nkeandalan laporan keuangan."^^ . "2013-12-18" . . . . . . . . . . "Fakultas Ekonomi dan Bisnis"^^ . . . . . . . "ISWANTO"^^ . "Anida"^^ . "ISWANTO Anida"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Archive)"^^ . . . "DEPAN.zip"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . "BAB I.pdf"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . "BAB II.pdf"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . "BAB III.pdf"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . "BAB V.pdf"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (File PDF)"^^ . . . "DAFTAR PUSTAKA.pdf"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Archive)"^^ . . . "LAMPIRAN.zip"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "preview.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "medium.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "small.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "preview.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "medium.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "small.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "preview.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "medium.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "small.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "preview.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "medium.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "small.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "preview.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "medium.jpg"^^ . . . "INFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL\r\nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST\r\nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #1213 \n\nINFLUENCE THE EFFECTIVENESS AND EFFICIENCY OF REGIONAL \nFINANCIAL MANAGEMENT AND INTERNAL CONTROL SYSTEM AGAINST \nTHE RELIABILITY OF LOCAL GOVERNMENT FINANCIAL REPORT\n\n" . "text/html" . . . "HF5601 Accounting"@en . . . "JS Local government Municipal government"@en . .