The Influence of the Internal Control System, Organizational Culture, Leadership Style, and Regional Financial Management System on the Implementation of Good Governance

Abstract

This study's purposes are to prove that the internal control system, organizational culture, leadership style, and the regional financial management system affects the implementation of good governance. The problem of this research is in the Ponorogo Regency, revealing that many corruption cases by government officials have not been resolved, and it has suffered tens of millions of losses. The objects were regional apparatus work units (SKPD) in the Ponorogo Regency. The sampling technique in this research was carried out utilizing purposive sampling with certain criteria applied. The results showed that the internal control system did not affect the implementation of good governance; organizational culture positively affected the implementation of good governance; leadership style positively affected the implementation of good governance; the regional financial management system positively affected the implementation of good governance.