PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, KUALITAS APARATUR PEMERINTAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Organisasi Perangkat Daerah ( OPD ) Kota Pekanbaru)

Abstract

The purpose of this study was to examine the effect of area financial accounting system, quality of government officials and control activities of financial accountability. The population in this study are all Regional Organizations (OPD)’s City of Pekanbaru. Sample of regional organizations in this study as many as 30 Regional Organizations. While the data processed in this study as many as 90 of data where the data obtained from three employee of each of these Regional Organizations. Data analysis technique used is multiple linear regression analysis were processed with SPSS Windows 19. The results show that area financial accounting system the t (3.758)> t table (1.987) and significant (0.000) <(0.05), quality of government officials that t arithmetic (2.767)> t table (1.987) and significant (0.007) <(0.05), control activities t (2.435)> t table (1.987) and significant (0.009) <(0.05). Area financial accounting system, quality of government officials and control activities affect financial accountability amounting to 62.9%. While 37.1% is influenced by other variables not examined in this study.

Keywords: System, quality, activities and accountability