Faktor – Faktor Yang Mempengaruhi Kelemahan Pengendalian Intern Pemerintah Daerah(Studi Kasus Pada Kabupaten / Kota Di Pulau Jawa)

The purpose of this study was to examine the effect of PAD, size, complexity and economic growth on the weakness of internal control. This research was a quantitative research using secondary data obtained from Report Realization of Regional Revenue and Expenditure Budget and Gross Regional Domestic Product table in 2016. Population in this research was all Local Government of Regency/City in Java Island except Jakarta Province which consist of 84 District and 29 Cities. The sample was determined by purposive sampling technique and obtained sample of 73 regencies and 28 cities. This research uses multiple regression analysis technique. The results of this study was known only PAD which has a significant positive effect on the weakness of internal control. While the three variables namely size, complexity and economic growth does not affect the weakness of internal control