Analisis Pengaruh Integrasi Good Governance Dan Sistem Pengendalian Internal Terhadap Kinerja Pengelolaan Keuangan Melalui Locus Of Control Pada Poltekkes Kemenkes Makassar

This study aims to find a new model by elaborating the locus of control in mediating the integration of good governanceand the internal control system on financial management performance at the Makassar Ministry of Health Poltekkes. This research was carried out at the Directorate and Department of Poltekkes of the Ministry of Health Makassar, lasting for approximately 2 (two) months, from December 2023 to January 2024. The population of this study is all employees of the Directorate and Department at the Poltekkes Kemenkes Makassar as many as 300 employees. Using stratified random sampling techniques, the researchers sampled proportionally by selecting respondent categories based on the number of employees who manage finances at the Makassar Health Poltekkes asmany as 110 employees. Data collection techniques are carried out through observation, questionnaires and documentation, while data analysis uses SEM-PLS. The results showed that: (1) the integration of good governance directly has a positive and significant effect on the locus of control at the Makassar Ministry of Health Poltekkes, (2) the internal control system directly has a positive and significant effect on the locus of control at the Makassar Ministry of Health Poltekkes, (3) the integration of good governance directly has a positive and significant effect on the performance of financial management at the Poltekkes Kemenkes Makassar, (4) the internal control system directly has a positive and significant effect on the performance of financial management at the Poltekkes Kemenkes Makassar, (5) locus of control directly has a positive and significant effect on the performance of financial management at the Poltekkes Kemenkes Makassar, (6) integration of good governance directly has a positive and significant effect on financial management performance through locus of control at Poltekkes Kemenkes Makassar, (7) internal control system directly has a positive and significant effect on financial management performance through locus ofcontrol at Poltekkes Kemenkes Makassar.Keywords:Financial management performance, Good governance,Internal control system, Locus of control.