{"title":"区域财务责任是由内部控制和人员能力以及对政府机构绩效的影响所决定的","authors":"F. Faturahman","doi":"10.21043/AKTSAR.V3I1.7254","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah\",\"authors\":\"F. Faturahman\",\"doi\":\"10.21043/AKTSAR.V3I1.7254\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.\",\"PeriodicalId\":357562,\"journal\":{\"name\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"volume\":\"19 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21043/AKTSAR.V3I1.7254\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AKTSAR: Jurnal Akuntansi Syariah","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21043/AKTSAR.V3I1.7254","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Akuntabilitas Keuangan Daerah Ditinjau dari Pengendalian Intern dan Kompetensi Aparatur serta Dampaknya terhadap Akuntabilitas Kinerja Instansi Pemerintah
The purpose of this study was to analyze the effect of internal control and government employee competencies on regional financial accountability, and its impact on the accountability of the performance of government agencies in the city of Jambi. The type of data used is primary and secondary data. Population and sample are all government units (SKPD) in Jambi City which have government performance accountability report (LAKIP) value. Data were analyzed using path analysis. The results showed that Internal Control and Government Employee Competence significantly influence Regional Financial Accountability. Furthermore, Internal Control has a greater indirect effect when compared to the direct effect on the Accountability of Government Units Performance. While Employee Competence has a greater direct effect when compared to the indirect effect on the Accountability of Government Institution Performance.