ARTICLE
TITLE

ROLE OF FINANCIAL MANAGEMENT IN THE IMPROVEMENT OF LOCAL GOVERNMENT PERFORMANCE

SUMMARY

Purpose  of  Study: This study aimed to analyse the influence of the financial management of local government on its performance related to internal control and the competence of the apparatus.Methodology: The study population includes all local government managers in 38 cities of East Java provinces and out of 1067 units of local government (offices) only  samples of 81 local government offices are used in this study for analysis. Partial Least Squares and t.test were used to test the hypotheses.Results: It has been found that the competence of personnel directly affect the performance of local governments’ public services, but has no effect indirectly through local financial management, while internal controls affect the performance of local governments’ public services, either directly or indirectly through local financial management.

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