DETERMINANT OF GOOD GOVERNMENT GOVERNANCE IMPLEMENTATIONS AND ITS IMPLICATIONS FOR LOCAL GOVERNMENT PERFORMANCE

Abstract

The objectives of this research ware to assess empirically the effect of the internal control system, the completion of the audit findings, the organization's commitment to the implementation of good government governance, and assessed the impact of good government governance implementation of local government performance. This research was associative research by using a causal relationship. The research was conducted at the Regional Government of Bima. Respondents who were used in this research consisted of Head of Work Unit (SKPD), Secretary, and Sub-division Chief. Program and Reporting division and also Subdivision Chief. Financial division was 115 people. Data analysis techniques that be used in this research was Structural Equation Modeling (SEM) using SmartPLS Version 3.0. The results showed that the internal control system, the completion of the audit findings, and organizational commitment gave positively and significantly implementation of good government governance. Moreover, this research also proved that the implementation of good government governance gave a significant positive effect on the performance of the local government. The implication of this research was the implementation of good government governance can be implemented optimally by improving the internal control system, the completion of the audit findings and organizational commitment. By the implementation of good government governance optimally, the government will certainly improve the performance of local governments.