Factors Affecting the Performance of Regional Financial Managers with Additional Work Achievement Income as Moderation (Study on SKPK of Banda Aceh City Government)

Abstract

The purpose of this study was to determine the factors that affect the performance of regional financial managers with additional work performance income as a moderator in the Banda Aceh City Government. Data analysis in this study using multiple linear regression which aims to test and analyze, both jointly and partially to test the effect of local government accounting systems, competence, and local financial administration on the performance of local financial managers, to test the effect of local government accounting systems on the performance of local financial managers, to test competence on the performance of local financial managers, to test local financial administration on the performance of local financial managers, to test the local government accounting system on the performance of local financial managers with work performance as a moderator, to test competence on the performance of local financial managers with work performance as a moderator and to test administration on the performance of local financial managers with work performance as a moderator in the Banda Aceh City Government, which was processed with the SPSS (Statistical Package For Social Science) 22 program. The results showed that the local government accounting system, competence, and local financial administration had an effect on the performance of local financial managers.  Local government accounting systems have a positive effect on the performance of regional financial managers, competence affects regional financial managers, administration affects the performance of regional financial managers, additional work performance income moderates the effect of local government accounting systems on the performance of regional financial managers, additional work performance income moderates the effect of competence on the performance of regional financial managers, and additional work performance income moderates the effect of regional financial administration on the performance of regional financial managers.