Effect of the Implementation of Good Governance and Internal Control on Financial Management Performance

This research aims to examine the effect of good governance and internal control on financial management performance. The background of this research is the existence of various problems in the public sector, particularly in terms of public services. Society expects that good services will bring positive impacts on their welfare. However, this condition is often found as a problem in every non-profit organization or in a country called local government. The effective implementation of good governance and internal control can improve financial management performance. Good governance is a crucial issue in public administration nowadays. The old patterns of government administration are no longer relevant to today's societal order. This research uses a quantitative research method with data collection techniques through questionnaires. The sample of this research consists of 50 local government employees. The results of this research show that the effective implementation of good governance and internal control can improve financial management performance. Therefore, this research can contribute to the development of theories and practices of good financial management. Additionally, this research can provide recommendations for local governments to improve financial management performance through the effective implementation of good governance and internal control.