FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGELOLAAN KEUANGAN DAERAH PADA BADAN KEUANGAN DAERAH KABUPATEN PINRANG

Agurhan. 2020. Factors Affect Regional Financial Management at the Regional Finance Agency of Pinrang Regency, supervised by Hj. Masdar Mas'ud and Maryadi.
This study aims to examine and analyze (1) the effect of regulation, commitment, individual characteristics, and supporting tools on regional financial management at the Regional Financial Board of Pinrang Regency (2) the most dominant variable affects the regional financial management at the Regional Financial Agency of Pinrang Regency.
This study was conducted at the Regional Finance Agency of Pinrang Regency from October to November 2019. This study used a quantitative method with the type of survey study. In this study, the population was all employees of the Regional Finance Agency of Pinrang Regency with 30 people. The sample was determined by using a saturated sampling technique (census) where all the population was being sampled and obtain a sample of 30 employees of the Regional Finance Agency of Pinrang Regency. Data analysis used multiple regression analysis.
The results show that (1) supporting devices partially and simultaneously affects the regional financial management at the Regional Financial Board of Pinrang Regency significantly with the value (0.031) (2) other variables, namely regulation (0.558), commitment (0.092), and individual characteristics (0.241) do not have a significant effect toward regional financial management at the Regional
Finance Agency of Pinrang Regency.