Effectiveness of Internal Supervision and Its Implications for Regional Financial Management

Objective -This study examines the results of the analysis of the effectiveness of APIP internal supervision and its implications for regional financial management which are influenced by the competence and objectivity of APIP HR and its supervisory follow-up. Methodology/Approach - Research that discusses the effectiveness of APIP internal supervision and its implications for regional financial management uses a quantitative method with an information collection technique approach in the form of data from a population that is 37SKPD of the Department of Agencies and Government Offices of West Kotawaringin Regencyand sampling from several populations with questionnaires. Findings – The study found that APIP HR Competence, APIP HR Objectivity and APIP Internal Supervision Follow-up have a positive influence with different significance on the effectiveness of internal supervision and the more effective the internal supervision carried out by APIP, the better the Regional Financial Management will be.