Title:
The Influence of SPIP Maturity and SAKIP Quality on the Performance of Local Government Financial Management

Authors:
Aji Hirawan, Wahyu Widarjo, Indonesia

Abstract:

Performance is an effort to achieve targets and objectives translated from the vision, mission, and strategy of the organization. Good management of local government performance can improve public welfare. One way to assess the management of local government performance is by looking at accountability in regional financial management as shown in the Report on local government finances (LKPD). However, the performance of local government financial management in Indonesia has mostly not shown good results. So, it is necessary to implement the principles of good governance as an effort to improve accountability, transparent and performance in managing regional finances. This study aims to analyze the effect of internal control and performance accountability on the performance of local government financial management in Regencies/Cities for the 2021 period. The method used is descriptive statistics and multiple linear regression models with the variables used being SPIP maturity and SAKIP quality on the performance of local government financial management. The results of the study showed that the SPIP element was proven to have a positive effect on the performance of local government financial management. Then, the implementation of SAKIP was proven to have a positive effect on the performance of local government financial management.

DOI: https://doi.org/10.51505/IJEBMR.2025.9122