Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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The Influence of the Internal Control System, Organizational Culture, Leadership Style, and Regional Financial Management System on the Implementation of Good Governance

Authors
Bambang Jatmiko1, *, Siska Nur Amalia2
1,2Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding Author E-mail: bambang.jatmiko@umy.ac.id
Corresponding Author
Bambang Jatmiko
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.025How to use a DOI?
Keywords
Internal Control Systems; Organizational Culture; Leadership Style; Regional Financial Management Systems; Good Governance
Abstract

This study’s purposes are to prove that the internal control system, organizational culture, leadership style, and the regional financial management system affects the implementation of good governance. The problem of this research is in the Ponorogo Regency, revealing that many corruption cases by government officials have not been resolved, and it has suffered tens of millions of losses. The objects were regional apparatus work units (SKPD) in the Ponorogo Regency. The sampling technique in this research was carried out utilizing purposive sampling with certain criteria applied. The results showed that the internal control system did not affect the implementation of good governance; organizational culture positively affected the implementation of good governance; leadership style positively affected the implementation of good governance; the regional financial management system positively affected the implementation of good governance.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.025
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.025How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Bambang Jatmiko
AU  - Siska Nur Amalia
PY  - 2022
DA  - 2022/01/13
TI  - The Influence of the Internal Control System, Organizational Culture, Leadership Style, and Regional Financial Management System on the Implementation of Good Governance
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 178
EP  - 184
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.025
DO  - 10.2991/aebmr.k.211225.025
ID  - Jatmiko2022
ER  -