PENGARUH KOMPETENSI APARATUR PEMERINTAH, SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN AKUNTANSI DAN KETAATAN PERATURAN PADA PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris OPD Kabupaten Indragiri Hilir)

Abstract

This study aims to determine the effect of government appraratus competence, local government accounting system, accounting controls and regulatory compliance on the performance accountability of government agencis. The data used in this study are primary data, namely questionnaires. The population in this study were employees who worked at OPD Indragiri Hilir Regency, amounting to 27 OPD. This study used purposive sampling. The umber of samples in this study were 81 respondents, from each OPD 3 respondents would be taken with the criteria of working in the planning sector, civil servants (PNS), working for more on the year. Hypothesis testing was cerried out using data quality tests, clasiccal assumption tests, and coefficient tests determinant to find out whetherthe independent variable has an effect or not on the dependent variable. This test was performend using SPSS 20.0 for windows and Microsoft Excel 2010. The results of this study indicate that: (1) the competence of government officials affects the performance accountability of government agencies with a regression coefficient of 0.003; (2) the local government accounting system affects the accountability of the performance of government agencies with a coefficient regression of 0.037; (3) accounting control affects the performance accountability of government agencies with a regression coefficient of 0.001; (4) compliance with regulations affects the performance accountability of government agencies with a regression coeficiebt of 0.020.

Keywords: Government Applicant Competency, Local Government Accounting System, Accounting Control And Regulatory Compliance With Regulations On Accountability On The Performace Of Government Institutions.