Pengaruh Kompetensi Sumber Daya Manusia, Aksesibilitas, Dan Sistem Pengendali…

This research aims to examine the influence of human resource competence, accessibility, and internal control systems on the accountability of local financial management. The population in this study consists of Regional Apparatus Organizations (OPDs) in Kampar Regency, totaling 54 OPDs. Meanwhile, the sample in this study was determined based on specific criteria, comprising 31 (OPDs) in Kampa…