CD Skripsi
Pengaruh Kompetensi Aparatur Pemerintah, Sistem Akuntansi Pemerintah Daerah, Pengendalian Akuntansi Dan Ketaatan Peraturan Pada Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Akip) (Studi Empiris 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.
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