PENGARUH KOMPETENSI APARATUR SIPIL NEGARA, SISTEM PENGENDALIAN INTERN PEMERINTAH,SISTEM INFORMASI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KEUANGAN

Abstract

This study aimed to investigate and analyze the effect of govermental civil apparatus’competency, government internal control sytems, and regional financial information systems on financial accounbility,. In This study, primary data was obtained through questionnaires that were directly distributed to respondents. The research polulation 56 people having aothority and responsibility in creating financial reports within 32 Organisasi Perangkat Daerah (OPD; Regional Organization) in Gresik. As the results, this study indicated that the competency of civil apparatus had a positive effect on financial accountability. The increasing competency of civil officers would also increase their financial accountability. Then, the governmental internal control system had a positive effect on region’s financial accountability. Furthermore, the regional financial information systems had a positive effect on financial accountability. The increasing regional financial information system would also advance financial accountability.
Keywords : Financial Accountability, Competency of State Civil Apparatus, Governmental Internal Control System, Regional Financial System