PENGARUH TINGKAT PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, BELANJA MODAL, JUMLAH PENDUDUK DAN KOMPLEKSITAS TERHADAP SISTEM PENGENDALIAN INTERN PADA PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Provinsi Riau Tahun Anggaran 2016-2020)

Abstract

This study aims to analyze the level of locally generated economic growth income, size of government, mode of expenditure, population size and complexity with draw backs internal control. The objects of this research are the Provinces of Riau and West Sumatra 12 Regencies and Cities in Riau Province for the 2016-2020 fiscal year in the first and second semesters. The data were analyzed by linear regression method and SPSS program version versi 20. The variable under study is the rate of economic growth, which is generated locally income, government size, capital expenditure, population size and complexity with draw backs internal control. The results of the study show that the level of economic growth has an influence affect the weakness of internal control with a significance of 0,001, local revenue affects the weakness of internal control by 0.000 significantly, the size of the government affects the weakness of internal control by significance of 0.000, capital expenditure has no effect on internal weaknesses control with a significance of 0.000, the population has an effect on weakness internal control with a significance of 0.502 and complexity affects the weakness internal control with a significance of 0.136. The results of this study also show that the coefficient of R square is 29,4%. Each independent variable, giving a strong influence on the dependent variable, meaning that the independent variable can explain dependent variable well. While the rest is influenced by other variables notincluded in the regression model is not included in this study.

Keywords: internal control, level of economic growth, the size of the government, capital expenditure, the population and complexity