Government Internal Control System and Local Government Administration Performance: Evidence from Indonesian Local Governments

This study investigates the effect of local government internal control systems on administration performance. We use secondary data from Ministry Internal Affairs, Financial and Development Supervisory Agency, Indonesian Statistics Bureau, respective financial statements websites. generate a set panel 508 governments during 2017-2019 with 1524 observations analysed regression. evidence that several still have low medium performance in has not met expectation Affairs as stated strategic plan 2015. Our analysis provides empirical environment, risk assessment, information communication positively affect result implications to Agency continuously optimise system development programs higher enforcement achievement.