The Effect of Human Resources Quality, Good Governance and Internal Control Systems on the Government of Denpasar City Financial Performance

ABSTRACT: This study aims to obtain empirical evidence of the influence of human resource quality, good governance and internal control systems on the financial performance of the Denpasar City government. The sample in this study was the Regional Apparatus Organization (OPD) of Denpasar City totaling 32 OPDs. The sampling method used was nonpropability sampling with purposive sampling technique. The data was collected by distributing questionnaires to 96 respondents and observing non-participants. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the quality of human resources, good governance and internal control systems on the financial performance of the Denpasar City Government have a positive effect.
KEYWORDS: quality of human resources, good governance, internal control system, government financial performance