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Abstract
This study investigates the influence of risk management and the Government Internal Control System (SPIP) on the financial performance of local governments in Indonesia. The research employs data from provincial, regency, and city governments for the 2021–2022 period, resulting in a final sample of 1,080 observations selected using purposive sampling. Through multiple linear regression analysis, the results reveal that both risk management and SPIP have a significant positive effect on enhancing local government financial performance. These findings highlight the necessity of strengthening risk management and internal control mechanisms to achieve more transparent, accountable, and efficient financial governance across regions, ultimately improving local fiscal outcomes. Future studies are recommended to broaden the scope by including local governments with varying economic and geographic contexts to gain a more comprehensive perspective. Additionally, incorporating external factors such as social conditions, local policies, and adopting qualitative methods like interviews or field observations could provide deeper insights into SPIP and risk management implementation.
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References
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References
Agustiningtyas, V. E., Doni, I. T., & Yogivaria, W. (2020). Pengaruh Good Governance, Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Lkpd) Pada Opd Kota Malang. 8(1).
Anandita Vivian Salsa Billa, Mely Widiyastuti, Olivia Yonata, & Yesi Lita Sari. (2024). Analisis Sistem Pengelolaan Keuangan Daerah Dalam Mencapai Kinerja Pembangunan Di Kelurahan Bandar Jaya Timur. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 1(3), 173–182. Https://Doi.Org/10.61132/Jeap.V1i3.265
De, A. (2018). Perspectivas De La Económia Mundial : Repunte Cíclico, Cambio Estructural : Abril De 2018. Fondo Monetario Internacional.
Ella Priskila, A. H. (2023). Ella Priskila, Alexandra Hukom (2023).
Habibullah, A. Z., Tarigan, J., Ibadurrahman, I., Kano, M. S., & Djasuli, M. (2024). Literature Review:Pengaruh Pengendalian Internal Terhadap Kecurangan (Fraud)Pada Laporan Keuangan Pemerintah Daerah. In Jurnal Ekonomi Revolusioner (Vol. 7, Issue 6).
Hafizha. (2020). Pengaruh Sistem Pengendalian Intern Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintahan Daerah Pada Organisasi Perangkay Daerah (Opd) Di Kabupaten Karimun.
Indriasih, D. (2014). The Effect Of Government Apparatus Competence And The Effectiveness Of Government Internal Control Toward The Quality Of Financial Reporting In Local Goverment. In Research Journal Of Finance And Accounting Www.Iiste.Org Issn (Vol. 5, Issue 20). Www.Iiste.Org
Irianto, G., & Amirya, M. (2024). Ekuitas: Jurnal Pendidikan Ekonomi Kendala Dan Strategi Implementasi Manajemen Risiko Di Pemerintah Daerah Indonesia. 12(2), 302–312. Https://Ejournal.Undiksha.Ac.Id/Index.Php/Eku
Jensen & Meckling. (1976).
Lawrence & Lorsch. (1967).
Marfo Oduro, I., & Cromwell, A. S. (2018). Internal Control And Fraud Prevention In The Ghanaian Local Government Service. In European Journal Of Business And Management Www.Iiste.Org Issn (Vol. 10, Issue 14). Online. Www.Iiste.Org
Okanga, B., & Boniface, O. (2016). Financial Risks Management In Public Sector Organisations. In Research Journal Of Finance And Accounting Www.Iiste.Org Issn (Vol. 7, Issue 1). Online. Https://Www.Researchgate.Net/Publication/382743721
Pane, A. A. (2018). Pengaruh Penerapan Sistem Pengendalian Internal Pemerintah Terhadap Perilaku Kecurangan. Jurnal Akuntansi Dan Bisnis : Jurnal Program Studi Akuntansi, 4(2), 40. Https://Doi.Org/10.31289/Jab.V4i2.1812
Pemerintah, Konsep Tual. (2003). Undang-Undang Nomor 17 Tahun 2003. 1, 1–40.
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008. (2008).
Rachmatus Solikhah, D., & Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya, J. (2019). Pengaruh Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi.
Rubi, S., & Fitra, H. (2025). Pengaruh Manajemen Risiko Dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Di Pemerintah Daerah Kota Jambi. Jurnal Eksplorasi Akuntansi, 7(1), 406–416. Https://Doi.Org/10.24036/Jea.V7i1.2049
Setiawan, R., Rabbani, S. S., Saputra, R., & Fujilestari, A. (2024). Pengawasan Keuangan Terhadap Pelaksanaan Anggaran Daerah Di Kabupaten Bekasi. In Jurnal Multidisiplin Inovatif (Vol. 8, Issue 11).
Setyasih, E. T. (2023). Reformasi Birokrasi Dan Tantangan Implementasi Good Governance Di Indonesia. In Jurnal Ilmu Sosial (Vol. 6, Issue 1).
Stie, M. M., Bhakti, T., & Umar, H. (2020). The Role Of Ethics And Religion To Reduce The Corruption Level In Indonesia, Moderated By The Government Internal Control System. In International Journal Of Science And Society (Vol. 2). Http://Ijsoc.Goacademica.Com
Umami Khikmah, S., Hizazi, A., Studi Akuntansi, P., Ekonomi Dan Bisnis, F., & Jambi, U. (2024). The Influence Of Transparency, Accountability, Government Internal Control Systems, And Human Resource Competencies On The Quality Of Local Government Financial Reports (Empirical Study On Regional Apparatus Organisations Of Batanghari District) Pengaruh .
Undang-Undang No. 23. (2003).
Vitters, C. (2017). What Are Omb’s Integrated Internal Control And Erm Requirements? Integrating Internal Control With Erm. Www.Deloitte.Com/Us/About
Yudanto, L. A., & Pesudo, D. A. A. (2020). Perception Of Civil Servantâ€Tms On Apip Capability As Moderating Vari-Able On The Relationship Between The Implementation Of Spip And Sakip (Study On Salatiga City Government). The Indonesian Accounting Review, 10(2), 183–199. Https://Doi.Org/10.14414/Tiar.V10i2.2140
Yurika Aulia, Deana Sari Br Hasibuan, Hetri Waruwu, Priska Devriska Gulo, & Silvia Nurhaliza. (2024). Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Di Kabupaten Deli Serdang. Journal Of Student Research, 2(2), 79–86. Https://Doi.Org/10.55606/Jsr.V2i2.2809