Munggaran, Hamzah Irsyad (2025) Assesing The Managerial Performance Thru Internal Control Systems, Good Governance and Public Perception. Economics and Business, 9 (1). pp. 473-485.
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Abstract
This study examines the relationship between Internal Control Systems, Good Governance, Public Perception, and Managerial Performance at the Bandung Regency General Election Commission (KPU). A quantitative approach with descriptive and verification analysis was applied. The study involved 100 respondents selected through a non-probability sampling technique, with the sample size determined using the Slovin formula. Primary data were collected through a structured questionnaire and analyzed using SPSS version 26. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, partial t-tests, and a simultaneous F-test. The results indicate that Internal Control Systems have a positive and significant relationship with ManagerialPerformance. Good Governance also shows a positive and significant relationship and provides the strongest contribution among the independent variables. Public Perception has a significant relationship with Managerial Performance, although the direction of the regression coefficient is negative. The simultaneous test confirms that Internal Control Systems, Good Governance, and Public Perception jointly have a significant relationship with Managerial Performance. These findings emphasize the importance of
strengthening internal control mechanisms and governance practices to support managerial performance within the Bandung Regency KPU.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | S1 (Sarjana) > Akuntansi |
| Depositing User: | Editor Perpus Inaba |
| Date Deposited: | 12 Oct 2026 09:35 |
| Last Modified: | 12 Oct 2026 09:35 |
| URI: | https://repository.inaba.ac.id/id/eprint/1366 |
