Pengaruh Kompleksitas Daerah, Ukuran Pemerintah Daerah, Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Belanja Modal dan Jumlah Penduduk Terhadap Kelemahan Pengendalian Internal Pemerintah (Studi pada Pemerintah Daerah Kabupaten/Kota di Sumatera Utara Tahun 2019-2021)

Abstract

The purpose of this research is to examine of Regional Complexity, Size of Local Government, Economic Growth, Original Local Government Revenue, Capital Expenditure and Total Population on The Weaknesses of Government Internal Control in Regency/City Regional Governments at North Sumatera. The population in this study is 33 regency/city in North Sumatera province. The sample technique used in this study is sensus sampling so that all members of the population are samples, namely 33 regency/city in North Sumatera period 2019-2021. The results of the study showed that the Regional Complexity, Economic Growth and Original Goverment Local Revenue have a significant positive effect partially to the Weaknesses of Government Internal Control, while Capital Expenditures have a significant negative effect partially to the Weaknesses of Government Internal Control. Size of Regional Government and Total Population has no effect partially to the Weaknesses of Government Internal Control. As simultaneously, Regional Complexity, Size of Local Government, Economic Growth, Original Government Regional Revenue, Capital Expenditure and Total Population has positive and significant effect to the Weaknesses of Government Internal Control in Regency/City Regional Governments at North Sumatera.