Analisis Faktor-Faktor Yang Mempengaruhi Pengendalian Intern Pemerintah Daerah

The purpose of this study is to analyze the size (size) of internal control, analyze the Original Regional Revenue (PAD) against internal control, and analyze the complexity of the region against internal control. The design of this research is descriptive research with quantitative approach. Sampling technique used for sampling in this research is to use purposive sampling method. Source of data comes from statistical reports about size, PAD, complexity, internal control in BPS DI Yogyakarta period 2009-2014. Analyzer in this research use doubled linear regression. The result of the research shows that: (1) Size has an effect on internal control, (2) The original revenue of the region has an effect on internal control, (3) Complexity has no effect to internal control