Heppy Purbasari, Andri Veno


This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.



Decentralisation Fiscal, Internal Control System, Local Government Performance, Local Government Financial Accountability.

Full Text:



Barber, J. 2004. Skill Upgrading within Informal Training: Lessons from the Indian Auto Mechanic. Int.F.Train.Dev. 8:128-39

Baldauf, A., David, C.W. & Piercy, N.F. 2001. “Examining Business Strategy, Sales Management, and Salesperson Antecedents of Sales Organization Effectiveness”. Journal of Personal Selling & Sales Management, Vol.21,No.2: 109-122 (Spring).

Baron, R.M and Kenny, D.A. 1986. “The Moderator-Mediator Variable distinction in Social Psychological Research: Jornal of Personality and Social Psycholog”. 51, 1173-1182.

Challagalla, Goutam, N., dan Shervani, A., Tassaduq. 1996. “Dimension and Types of Supervisory Control: Effect on Salesperson Performance and Satisfication”. Journal of Marketing. Vol. 60, No.1, pp: 89-105.

Elly, Aprillia, K., dan Mursid, Ali. 2015. “Pengaruh Pengawasan, Kepuasan pada Pimpinan, dan Komitmen Tenaga Penjual pada Kinerja Tenaga Penjual”. Jurnal EBBANK. Vol. 6, No. 1, pp: 19-32.

Michel, Jean, Moutotdan Bascoul, Ganael. 2008. “Effects of Sales Automation use on Sales Force Activities and Customer Relationship Management Processes”. Journal of Personal Selling & Sales Management. Vol. 28, No. 2, pp: 167-184.

Theresia, Dorkas, T. 2006. Analisis Pengaruh Sistem Kontrol dan Sales Training terhadap Kinerja Tenaga Penjualan untuk Meningkatkan Efektivitas Penjualan (Studi Kasus Pada Bank ABN AMRO di Semarang). Tesis. Semarang: Universitas Diponegoro.

Wilson, Philip H., Strutton, David and Farris II, M. Theodore, 2002, “Investigating the Perceptual Aspect of Sales Training”, Journal of Personal Selling & sales Management, Vol. XXII, No. 2, pp. 77-86

Wilson, D.T. 2000. Deep Relationships: The Case of The Vanishing Salesperson. Journal of Personal Selling and Sales Management. Vol 2, No 1, pp: 53-61

Two to Seven Authors [List all authors]

Aguinis, Herman dan Kraiger, Kurt. 2009. “Benefits of Training and Development for Individuals and Teams, Organizations and Society”. The Annual Review of Psychology. 2009. No. 60, pp: 451-474.

Article Metrics

Abstract has been read : 301 times
PDF file viewed/downloaded: 0 times



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.



Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2 Program Studi Akuntansi

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun



Web Analytics Made Easy - StatCounter Inventory Stats