MEMPERKUAT KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI SUPERVISI INTERNAL DAN AKUNTABILITAS

This study investigates the influence of the Government Internal Supervisory
Apparatus (APIP) and the Government Agency Performance Accountability
System (SAKIP) on the financial performance of local governments in
Indonesia. Financial performance is measured through indicators of
independence and sustainability, reflecting regional capacity in managing
fiscal resources effectively. Using panel data from 2019–2021 with 1,623
observations across provincial, district, and city governments, multiple linear
regression analysis was conducted. The results indicate that APIP
significantly enhances financial performance through stronger internal
control and accountability mechanisms. SAKIP also contributes positively by
fostering transparent and result-oriented management. Both variables
collectively strengthen fiscal independence and sustainability, confirming
that internal supervision and accountability are crucial for sustainable local
financial governance.

Keywords: APIP; SAKIP; Financial; Performance; Financial
Independence; Financial Flexibility