ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR

This research was conducted on 41 Regional Apparatus Organizations in Karanganyar Regency, the type of data used is quantitative data. The data source used is primary data. The entire population in this study were all Civil Servants in the Karanganyar Regency. The sample used in this study was employees of finance in each Regional Apparatus Organization in Karanganyar Regency. The sampling technique is done by using purposive sampling method. This study shows that the Financial Accounting System, financial management, and accountability have significant impact on the performance of local governments. The moderation regression test results in this study indicate that internal supervision has the effect of strengthening financial management and accountability variables on local government performance as a moderating variable