Assesing The Managerial Performance Thru Internal Control Systems, Good Governance and Public Perception

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

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