SKRIPSI AKS
PENGARUH SISTEM PENGENDALIAN INTERNAL, SISTEM AKUNTANSI KEUANGAN DAERAH, KINERJA MANAJERIAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOGIRI
ABSTRACT
This study aims to determine the effect of the control system internal, regional
financial accounting system, managerial performance, and competence human
resources on local government financial accountability. This study uses a
questionnaire as a data collection material, which is analyzed by using multiple linear
regression analysis model with the help of the SPSS application version 24. The
population in the study are all employees of the Financial Management Agency
Wonogiri Regency, totaling 68 people, with a purposive technique sampling selected
58 people as a sample.
The results showed that partially the system variable internal control, regional
financial accounting systems, and managerial performance are not affect financial
accountability. While the competence variable human resources have a significant and
positive effect on accountability finance.
Keywords: Internal Control System, Regional Financial Accounting System,
Managerial Performance, Human Resources Competence, Financial Accountability
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