PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH (SURVEI PADA ORGANISASI PERANGKAT DAERAH KABUPAEN SIGI)

This study aims to test and analyze Public Sector Accounting and Internal Supervision on the Performance of Government Agencies in the Regional Apparatus Organization of Sigi Regency. The research method used in this study is quantitative research using Purposive Sampling sampling technique. The sample in this study amounted to 64 people, each agency consisted of 2 respondents in the personnel sub-section and Treasurer. The data collection technique was by distributing questionnaires directly to respondents while the analysis method used was multiple linear regression. The results of this study indicate that public sector accounting and internal supervision simultaneously have a significant effect on the performance of government agencies. Public sector accounting partially has a significant effect on the performance of government agencies. Internal supervision partially has a significant effect on the performance of government agencies.