Corresponding Author: Bella Morita Rahel Promovenda
E-mail: [email protected]
INTRODUCTION
As time goes by, the community is increasingly aware
of the importance of a change for improvement in the regional financial system.
The changes that have taken place since the beginning of the 1998 reformation
have provided changes to national development as regulated in Law Number 23 of
2014 concerning Regional Government which states that there is a need for
changes to a better direction regarding the perspective of financial management
in Indonesia. area. With autonomy, regions are required to look for alternative
sources of development financing without reducing the hope that there will
still be assistance and sharing from the Central Government and use public
funds in accordance with the priorities and aspirations of the community (Mardiasmo & MBA, 2002).
Regional autonomy is part of democracy in creating an
accounting system in the regions. However, it must be adjusted to the authority
of the central and regional governments, including the financial authority to
make economic, social, political and cultural decisions. Accurate accounting
information is needed in the form of financial reports of the Regional Work
Units (SKPD) (Fuadah et al., 2020). A change in perspective in regional financial
management must be followed by changes in procedures and management within an
institution. Management reform in government can be seen from the understanding
of the accounting system
Before describing the meaning and function of the
Regional Financial Accounting System (SAKD), there are several aspects that
influence it, including the general concept that accounting has dimensions on
the function of providing quantitative information in the financial system. So
the first factor that forms the basis for understanding is referred to the
government's concept of financial management in the regions. According to (Halim & Kusufi, 2012) that regional financial accounting can be defined as
"a process of identifying, measuring, and reporting economic (financial)
transactions from an area (province, district, city) which is used as
information in making economic decisions by parties requiring". The
results of the reported financial information are intended for decision making
by related parties. The statement would like to explain that regional financial
accounting is a method or method used to record the results of transactions
that occur within a period of time in a government agency at the center or in
the region.
There are several factors that can affect the
performance of SKPD in a region. According to Saadouli's
(2020) research in Oman revealed that the factors that influence the
performance of the Government are the development of technology, leadership and
organizational structure. According to (Annisa et al., 2017), performance in local government is influenced by
regional financial accounting systems, regional financial management and good
governance. According to (Jeriansyah & Mappanyukki, 2020), the performance of local governments can be
influenced by the accountability and transparency of regional financial
management.
The results of Nasution's
research (2018) show that local financial management and accountability have a
positive effect on local government performance, while transparency has a
negative effect. According to (Priono et al., 2019) competence, internal control affects public
performance but local financial management has no effect on local government
performance.
From the results of previous studies, there are
several studies that do not support each other. The results of the research by (Auditya & Husaini, 2013) state that the accountability of financial management
and transparency of regional financial management have a positive effect on the
performance of local governments. Research conducted by Setiyawan
(2016) shows that public accountability, public transparency, supervision and
management of regional finances have a positive effect on performance in SKPD.
An adequate regional financial accounting system can
not only provide assistance in verifying transactions so that funds can be
traced according to their objectives, as well as checking the authority,
efficiency, and validity of learning funds, but the regional financial
accounting system can also support the achievement of performance, good
governance assessment can be seen from the achievement of government
performance itself, measurement of performance achievement is very important to
assess the accountability of organizations and managers in producing better
public services (Saerang et al., 2019).
According to (Hidayat, 2015) Regional financial management must be transparent,
starting from the planning, preparation, and implementation of regional
budgets. In addition, accountability in public accountability is also needed,
in the sense that the budgeting process starting from planning, preparation,
and implementation must actually be reported and accounted for to the DPRD and
the community. Then, value for money which means the application of three
principles in the budgeting process, namely economy, efficiency and
effectiveness. In line with the implementation of Regional Autonomy, a good
regional management system is needed in order to manage funds with a
decentralized system in a transparent, efficient, effective and accountable
manner to the wider community. To realize this, a smart thinking is needed
through accounting system innovation. (Bastian, 2019).
In realizing good governance, the government carries
out good reforms in the management of state finances. With the regional
financial management based on the financial accounting system. In practice,
there is no guarantee that there are irregularities in the use of the financial
accounting system, so supervision is needed to minimize fraud. Therefore, the
government needs to have an accounting system that not only functions as a means
of controlling financial transactions, but the financial accounting system
should support achievement. Because the assessment of good governance can be
seen from the achievement of the performance of the government itself. In order
for accounting to be used as a tool in controlling the wheels of government,
accounting must be adequately understood by providers of financial information
(Sukmana and Anggarsari,
2009).
In accordance with the Presidential Regulation of the
Republic of Indonesia Number 29 of 2014 concerning the Performance
Accountability System of Government Agencies, the Regulation of the Minister of
Empowerment of State Apparatus and Bureaucratic Reform Number 53 of 2014
concerning Technical Instructions for Performance Agreements and Procedures for
Reviewing the Performance Reports of Government Agencies, states that each
performance accountability entity is obliged to compiling and presenting
performance reports achieved based on the use of the allocated budget.
According to the governor's regulation no. 6 of 2016 states that to find out
the extent to which government agencies in the North Sumatra Provincial
Government implement the Government Agency Performance Accountability System
(SAKIP), as well as to encourage an increase in the performance of government
agencies, it is necessary to carry out an evaluation of the implementation of
SAKIP.
In running the wheels of government, supervision is
needed to see how well the performance is carried out in an SKPD. In public
sector organizations, state financial supervision aims to observe what actually
happened and compare it with what should have happened. If it turns out that
there are deviations or obstacles, it is hoped that they can be immediately
identified, so that corrective action can also be taken immediately. Through
this corrective action, the implementation of the activity concerned is
expected to still be able to achieve its goals optimally (Halidayati, 2014). Supervision of regional financial management is
carried out in stages, the first starting from the direct supervisor (head of
the SKPD) who carries out inherent supervision of the performance of each
personnel/staff in accordance with their respective duties in managing regional
finances. The second supervision is carried out by the internal supervisor of
the Inspectorate and the Financial and Development Supervisory Agency (BPKP)
and the external supervisor of the Supreme Audit Agency (BPK), and the third
supervision is carried out by the legislative body (DPRD) in the capacity that
carries out the function of controlling the performance of local governments (Suharyono, 2019).
In accordance with Government Regulation Number 18 of
2016 concerning Regional Apparatuses and there is a Perwal
of Medan City Number 40 of 2017 regarding changes to the Perwal
of Medan City Number 1 of 2017 concerning the position, organizational structure,
duties and functions and working procedures of regional apparatus there is a
change in designations or terms, such as Regional Apparatus Work Units (SKPD)
turning into Regional Apparatus Organizations (OPD). As for the regulations
that have been set, it is hoped that OPD will have good Human Resources (HR)
capacity with good performance in financial management and accountability.
The phenomenon that occurs based on the Medan City
Government Performance Report is that the performance reported in the 2015 Performance
Report is not yet fully focused on outcomes, where of the 24 targets that have
been set, 9 targets have the achievement of performance indicators reaching
100% or more and an average The average achievement value of the performance
indicators for each target is 101.57%, with the highest score of 287.93% being
the target of "Increasing peace and public order" while the lowest
value of 42.84% is the target of "Improving administrative services and
staffing quality".
With the lowest value of 42.84%, which is the target
of "Improving administrative services and the quality of staffing"
the author believes there is a relationship between understanding of the
regional financial accounting system on service improvement and the quality of
staffing. North Sumatra Province is one of the provinces that is in the public
spotlight in the implementation of government activities. Researchers want to
know how much understanding of employees' accounting, managing finances, and
the level of accountability and supervision in the performance of OPD. Based on
this phenomenon, the researchers were motivated to examine "The Influence
of Understanding Accounting Systems, Regional Financial Management,
Accountability on OPD Performance with supervision as a moderating variable in
North Sumatra Province".
METHOD
The design of this
study is a causal study to see the relationship between several variables that
are not certain. Umar (2008) states that causal design is useful for analyzing
how a variable affects other variables and is also useful in experimental
research, where the independent variable is treated in a controlled manner by
the researcher to see its impact on the dependent variable directly.
The population is a
generalization area consisting of subjects/objects that have certain quantities
and characteristics that are determined by researchers to be studied and then
conclusions are drawn (Sugiono, 2012). The population in this study were 3
officials, namely Budget Users (Budget User Power), Technical Implementation
Officers (PPTK) and Financial Administration Officers in all OPDs of the North
Sumatra Provincial Government.
The sample is a
part or subgroup of the population under study. This research uses research
sampling method that is using the total sample method. The sampling technique
used is the saturated sampling technique. Saturated sampling is a sampling
technique that does not require a selection procedure in advance, but uses
personal assessment from research (Sugiyono, 2014). The number of OPD is 49 so that the population is 147
people and all of them are used as samples.
RESULTS AND DISCUSSION
A.
Descriptive
Data
The number of questionnaires distributed to respondents
was 147 questionnaires and was carried out in one stage. Then according to the
specified time, the questionnaire was picked up again. Of the 147
questionnaires sent/distributed, 120 were returned. The number of samples of
120 is considered sufficient to represent the population of 147, because the
number of samples is greater than 50%, the sample is quite representative
because the nature of the population is said to be almost homogeneous as can be
seen in table 5.
Table 5. Distribution of
Questionnaires
|
No
|
|
Information
|
agency
|
spread
|
Return
|
Not Return
|
|
1
|
|
Secretary Area
|
9
|
27
|
3
|
24
|
|
2
|
|
DPRD Secretary
|
1
|
3
|
3
|
-
|
|
3
|
|
Inspectorate
|
1
|
3
|
3
|
-
|
|
4
|
|
Body Area
|
9
|
2
|
24
|
3
|
|
5
|
|
local agencies
|
29
|
87
|
87
|
-
|
|
|
Amount
|
49
|
147
|
120
|
27
|
B.
Research Characteristics
Based on the research data that has been collected, data
on the demographics of the research respondents were obtained, which consisted
of: (1) education level, (2) gender, (3) respondent's age.
1.
Respondents Based on Respondent Level
Characteristics of research according to the education
level of respondents in the study in North Sumatra Province, which generally
have the last education of S-1, namely 84 people where the percentage is 70%.
The education level of respondents in this study is mostly S1 education which
means the level of education is good, for S education -2 there are 19 people or
15.83% and S-3 education is 3 people, which is 2.50% of the 120 respondents. A
detailed description of the level of education can be seen in table 5.
Table 5. Education Level of
Respondents
|
Education
|
Frequency
|
Percentage (%)
|
|
SENIOR HIGH SCHOOL
|
0
|
0.00
|
|
Diploma
|
14
|
11.67
|
|
S1
|
84
|
70.00
|
|
S2
|
19
|
15.83
|
|
S3
|
3
|
2.50
|
|
Total
|
120
|
100
|
2.
Respondents Based on Gender Level
The characteristics of the study according to the gender
level of the respondents in the study in North Sumatra Province, where in
general women who filled out the questionnaire were 66 people or a percentage
of 55% and male sex was 54 people or 45%. A detailed description of gender can
be seen in table 5.
Table 5. Gender of Respondents
|
Type Sex
|
Frequency
|
Percentage (%)
|
|
Man
|
54
|
45.00
|
|
Woman
|
66
|
55.00
|
|
Total
|
120
|
100
|
3.
Respondents
Based on Respondent's Age Level
Characteristics of the study according to the
age of the respondents in the study in North Sumatra Province, which generally
have an age of 30-50 years as many as 75 people (62.50%), having an age of more
than 50 years as many as 33 people (27.50%), age less than 30 years as many as
12 people (10%) of the 120 respondents.
Table 5.4 Age
of Respondents
|
Age
|
Frequency
|
Percentage (%)
|
|
< 30 years
|
12
|
10.00
|
|
30-50 Years
|
75
|
62.50
|
|
> 50 years
|
33
|
27.50
|
|
Total
|
120
|
100
|
C.
Descriptive statistics
Descriptive statistics are used to provide an overview of
the research variables that show the maximum value, minimum value, average
value and standard deviation of each variable in this study. Descriptive
statistics obtained from answers to returned questionnaires regarding research
variables are presented in Table 5.5. . the following.
Descriptive statistics are used to provide an overview of
the research variables that show the maximum value, minimum value, average
value and standard deviation of each variable in this study. Descriptive
statistics obtained from answers to returned questionnaires regarding research
variables are presented in Table 5.5. . the following.
Table 5. Descriptive Statistics
|
Variable
|
minimum
|
Maximum
|
mean
|
Standard
Deviation
|
|
Understanding
SAKD (X1)
|
1.37
|
5
|
3.63
|
0.98
|
|
Management Finance
Area (X2)
|
1.43
|
5
|
3.70
|
0.82
|
|
Accountability
(X3)
|
1.2
|
5
|
3.65
|
0.89
|
|
Performance SKPD (Y)
|
1.67
|
8.5
|
3.87
|
1.30
|
|
Supervision (Z)
|
1.33
|
5
|
3.46
|
1.12
|
The indicator value is the average value of the scores of
questions that have been asked to respondents, based on table 4.1, the minimum
value of Understanding Regional Financial Accounting Systems is 1.37, while the
maximum value of Understanding Regional Financial Accounting Systems is 5.
Average Understanding of Accounting Systems Regional Finance is 3.63, with a
standard deviation of 0.98. It is known that the minimum value of Regional
Financial Management is 1.42, while the maximum value of Regional Financial
Management is 5. The average value of Regional Financial Management is 3.70,
with a standard deviation of 0.82. It is known that the minimum value of
Accountability is 1.20, while the maximum value of Accountability is 5. Average
Accountability is 3.65 with a standard deviation of 0.89. It is known that the
minimum value of SKPD Performance is 1.67, while the maximum value of SKPD
Performance is 8.50. The average performance of SKPD is 3.87, with a standard
deviation of 1.30. It is known that the minimum value of Supervision is 1.33,
while the maximum value of Supervision is 5. The average value of Supervision
is 3.46, with a standard deviation of 1.12.
D.
Results of Data Test Instruments
1.
Measurement Test (Outer Model)
An indicator is declared valid if it has a loading factor
above 0.5 for the intended construct and each construct (latent variable) has
at least 3 valid measuring indicators. The SmartPLS output for the loading
factor gives the following results :
Table 5. Validity Testing based on Loading Factor
|
|
X1
|
X2
|
X3
|
Y
|
Z
|
|
X1.1
|
0.795
|
|
|
|
|
|
X1.2
|
0.799
|
|
|
|
|
|
X1.3
|
0.784
|
|
|
|
|
|
X1.4
|
0.801
|
|
|
|
|
|
X1.5
|
0.762
|
|
|
|
|
|
X1.6
|
0.805
|
|
|
|
|
|
X1.7
|
0,800
|
|
|
|
|
|
X1.8
|
0,809
|
|
|
|
|
|
X2.1
|
|
0,809
|
|
|
|
|
X2.2
|
|
0,759
|
|
|
|
|
X2.3
|
|
0,731
|
|
|
|
|
X2.4
|
|
0,770
|
|
|
|
|
X2.5
|
|
0,724
|
|
|
|
|
X2.6
|
|
0,776
|
|
|
|
|
X2.7
|
|
0,711
|
|
|
|
|
X3.1
|
|
|
0.767
|
|
|
|
X3.2
|
|
|
0,780
|
|
|
|
X3.3
|
|
|
0,811
|
|
|
|
X3.4
|
|
|
0.762
|
|
|
|
X3.5
|
|
|
0,777
|
|
|
|
Y1
|
|
|
|
0,850
|
|
|
Y2
|
|
|
|
0,851
|
|
|
Y3
|
|
|
|
0.862
|
|
|
Y4
|
|
|
|
0.904
|
|
|
Y5
|
|
|
|
0.845
|
|
|
Y6
|
|
|
|
0.904
|
|
|
Z1
|
|
|
|
|
0.849
|
|
Z2
|
|
|
|
|
0.834
|
|
Z3
|
|
|
|
|
0.827
|
|
Z4
|
|
|
|
|
0.786
|
|
Z5
|
|
|
|
|
0.907
|
|
Z6
|
|
|
|
|
0.827
|
|
Z7
|
|
|
|
|
0.866
|
|
Z8
|
|
|
|
|
0.857
|
|
Z9
|
|
|
|
|
0.918
|
Source: Results of data
processing with SmartPLS 3.0
Figure 5. Loading Factor . Value
Source: Results of data processing with SmartPLS 3.0
Based on the
testing of the validity of loading factors in Table 5.6 and Figure 5.1, it is
known that all loading values are > 0.7, which means that they have met the
validity requirements based on the loading value. Furthermore, validity testing
is carried out based on the average variance extracted (AVE) value.
Table
5.7 Validity Test based on Average Variance Extracted (AVE)
|
|
Average Variance Extracted (AVE)
|
|
X1
|
0.631
|
|
X1*Z
|
1,000
|
|
X2
|
0.570
|
|
X2*Z
|
1,000
|
|
X3
|
0.608
|
|
X3*Z
|
1,000
|
|
Y
|
0.756
|
|
Z
|
0.728
|
Figure
5.2 Testing Validity based on
Average
Variance Extracted (AVE)
The recommended AVE value is
above 0.5 according to Mahfud and Ratmono, (2013) . It is known that all AVE values are > 0.5 , which means that they have met the validity
requirements based on the AVE.
a. Reliability Test
The reliability test is carried out by looking at the composite
reliability value of the indicator block that measures the construct. The
following is the composite reliability value at the output.
Table 5.8 Reliability
Testing based on Composite Reliability (CR)
|
|
Composite Reliability
|
|
X1
|
0.932
|
|
X1*Z
|
1,000
|
|
X2
|
0.903
|
|
X2*Z
|
1,000
|
|
X3
|
0.886
|
|
X3*Z
|
1,000
|
|
Y
|
0.949
|
|
Z
|
0.960
|
The recommended CR value is above 0.7 (Mahfud and Ratmono,
2013:67). It is known that all CR values are > 0.7 ,
which means that they have met the reliability requirements based on CR.
Table 5.9
Reliability Testing based on Cronbach's Alpha (CA)
|
|
Cronbach's Alpha
|
|
X1
|
0.917
|
|
X1*Z
|
1,000
|
|
X2
|
0.874
|
|
X2*Z
|
1,000
|
|
X3
|
0.839
|
|
X3*Z
|
1,000
|
|
Y
|
0.935
|
|
Z
|
0.956
|
Figure 5.3
Reliability Testing based on Cronbach's Alpha (CA)
The recommended CA value is above 0.7 (Mahfud and Ratmono,
2013:67). It is known that all CA values are > 0.7, which means that they
have fulfilled the reliability requirements based on Cronbach's alpha. Further
testing is carried out discriminant validity with the Fornell-Larcker
approach. Table 4.6 presents the results of discriminant validity testing.
b. Structural Model Testing ( Inner Model )
Table 5.9
Coefficient of Determination (R-Square)
Based on the results in Table 4.8, the R-Square value of OPD performance
(Y) is 0.431, which means Understanding of Regional Financial Accounting
Systems (x1), Regional Financial Management (X2), Accountability (X3) is able
to explain OPD Performance (Y) of 43 ,1%, the remaining 56.9% is influenced by
other factors.
c. Hypothesis Testing (P-Values)
|
|
Original Sample (O)
|
Sample Mean (M)
|
Standard Deviation (STDEV)
|
T Statistics (|O/STDEV|)
|
P Values
|
|
X2 -> Y
|
0.392
|
0.382
|
0.140
|
2,802
|
0.005
|
|
X1 -> Y
|
0.301
|
0.280
|
0.146
|
2,062
|
0.040
|
|
X3 -> Y
|
0.326
|
0.311
|
0.163
|
1,992
|
0.047
|
|
X1*Z -> Y
|
0.124
|
0.103
|
0,146
|
0,850
|
0,395
|
|
X2*Z -> Y
|
0,060
|
0.059
|
0,149
|
0,401
|
0,689
|
|
X3*Z -> Y
|
-0.046
|
-0.049
|
0,140
|
0,329
|
0,742
|
|
Z -> Y
|
0.011
|
0.022
|
0,101
|
0.111
|
0,912
|
E.
Results of Data Test Instruments
1. The Influence
of Understanding Regional Financial Accounting Systems on OPD Performance
The first hypothesis in this study states that the
understanding of the regional financial accounting system has a positive effect
on the performance of OPD. In accordance with the test results in this study,
it was found that the understanding of the Regional Financial Accounting System
had a significant influence on the performance of the OPD. In addition, it can
also be seen that the understanding of the regional financial accounting system
has a positive regression coefficient value of 0.301. So the hypothesis which
states that understanding of the regional financial accounting system has a
positive effect on the performance of OPD or H1 is accepted.
According to Government Regulation Number 12 of 2012,
the Regional Government Accounting system, hereinafter abbreviated as SAPD, is
a systematic series of procedures, operators, equipment and other elements to
realize the accounting function from transaction analysis to financial reporting
within the Regional Government organization.
The results of this study support the research
conducted by Nababan (2014) showing that the
understanding of the regional financial accounting system partially
significantly influences employee performance in SKPD. Research conducted by (Annisa et al., 2017) Regional Financial Accounting System, Regional
Financial Management and Good Governance partially have a significant effect on
local government performance (Muda et al., 2017). Djamil's research (2017)
states that an understanding of the state financial accounting system affects
the performance of work units.
In this study, government officials at North Sumatra
Provincial agencies were quite able to understand the regional financial accounting
system. This indicates that if the understanding of the regional financial
accounting system is improved, it can encourage OPD performance.
2.
The Effect of Regional Financial Management on OPD Performance
The second hypothesis in this study states that
Regional Financial Management has a positive effect on OPD performance. In
accordance with the test results in this study, it was found that regional
financial management has a significant influence on OPD performance. In
addition, it can also be seen that the management of regional finance has a
positive regression coefficient value of 0.392. So the hypothesis which states
that regional financial management has a positive effect on the performance of
OPD or H2 is accepted.
Minister of Home Affairs Regulation Number 77 of 2020
"Regional finances are all regional rights and obligations in the context
of administering regional government which can be valued in money and all forms
of wealth that can be used as regional property in connection with the rights and
obligations of the region. In carrying out regional financial management there
is a change, where the process in financial management starts from budget
preparation, then implementation and administration, budget changes,
accountability and accounting. With the use of information technology, the
tasks of regional financial managers will be increasingly assisted and can
produce the forms and reports needed by the OPD leadership quickly, accurately
and on time.
The results of Nasution's
research (2018) partially have a positive and significant effect on regional
financial management and accountability on the financial performance of the
North Sumatra Provincial Government. The results of (Hidayat, 2015) show that regional financial management has a
significant positive effect on local government performance. Regional financial
accounting systems have a significant positive effect on local government
performance. Syahrida (2009) who said that regional
financial administration had no significant effect on the SKPD performance
variable. This happens because the financial management of local government
work units tends to shift from the work unit budget plans (RASK) that have been
prepared, this is based on the results of interviews when distributing
questionnaires and is also reflected in the results of descriptive statistics
on administration.
In this study, government officials at the
institutions of the Province of North Sumatra are quite capable in managing
regional finances. This indicates that if regional financial management can be
managed properly, it can encourage OPD performance. The results of the
hypothesis for the variable management of regional property, namely the
management of regional property have a significant effect on the OPD
performance variable, meaning that if the management of regional property has
been implemented in accordance with Permendagri
Number 77 of 2020 concerning Guidelines for the Management of Regional
Property, it will increase the performance of OPD.
3. Influence Accountability to Performance OPD
The third hypothesis in this study states that accountability has
a positive effect on OPD performance. In accordance with the test results in
this study, it was found that accountability has a significant influence on OPD
performance. In addition, it can also be seen that accountability has a
positive regression coefficient value of 0.326. So the hypothesis which states
that accountability has a positive effect on the performance of OPD or H3 is
accepted.
According to Presidential Regulation number 29 of 2014,
Performance Accountability is the embodiment of the obligation of a government
agency to account for the success/failure of implementing programs and
activities that have been mandated by stakeholders in order to achieve the
organization's mission in a measurable manner with performance targets/targets
that have been set through agency performance reports. government which is
compiled periodically.
Characteristic features Government which Accountable according to Finner in Joko Widodo (2010) explains accountability as a
concept related to external standards that determine the correctness of a
bureaucratic action. External control is a source of accountability that
motivates and encourages officials to work hard.
Financial management accountability has a positive and significant
impact on local government performance. Thus, the higher and more accountable
regional financial management in each SKPD will be able to improve the
performance of the Bengkulu Provincial government. (Putra, 2013) revealed that Public
Accountability has a significant positive effect on the managerial performance
of Regional Work Units (SKPD).
The
realization of the obligation of a person or an OPD in the Province to be
responsible for the management and control of resources will be able to improve
the performance of the OPD in accordance with the results of research that has
been carried out.
4.
Supervision moderates the understanding of regional financial accounting
systems, regional financial management and accountability to Performance OPD
The fourth hypothesis in this study states that
supervision moderates understanding of regional financial accounting systems,
regional financial management and accountability for OPD performance. In
accordance with the test results in this study, it was found that supervision
did not moderate the understanding of regional financial accounting systems,
regional financial management and accountability for OPD performance.
The supervision carried out by the Inspectorate does
not moderate the understanding of the regional financial accounting system on
the performance of the OPD of North Sumatra Province where the higher or lower
the supervision does not moderate the increase or decrease in the performance
of the OPD. The supervision carried out by the Inspectorate does not moderate
regional financial management on the performance of the North Sumatra Province
OPD where the higher or lower the supervision does not moderate the increase or
decrease in the performance of the OPD. Supervision carried out by the
Inspectorate does not moderate accountability for the performance of the North
Sumatra Province OPD. Where the higher or lower supervision does not moderate
the increase or decrease in OPD performance.
Research conducted by (Halidayati, 2014) suggests that external supervision has a positive
insignificant effect on the performance of local governments. Where the higher
or lower external supervision does not affect the increase or decrease in the
performance of local governments.
CONCLUSION
Based on the results of testing and analysis
of the influence of the variable Understanding of Regional Financial Accounting
Systems, Regional Financial Management on OPD Performance with Supervision as
Moderating Variables, the following conclusions are drawn: Understanding of
regional financial accounting systems (X1) has a positive and significant
effect on OPD performance (Y ) North Sumatra Province.
Regional financial management (X2) has a positive and significant effect on the
performance of OPD (Y ) of North Sumatra Province.
Accountability (X3) has a significant positive effect on the performance (Y) of
North Sumatra Province OPD. Supervision (Z) does not moderate the understanding
of the regional financial accounting system, regional financial management and
accountability for the performance of the OPD (Y) of North Sumatra Province.
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