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

F. Faturahman
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引用次数: 2

摘要

本研究旨在分析占碑市内部控制和政府雇员胜任力对区域财务问责制的影响,以及内部控制和政府雇员胜任力对政府机构绩效问责制的影响。使用的数据类型为主要数据和次要数据。人口和样本均为占碑市具有政府绩效问责报告价值的政府单位(SKPD)。采用通径分析法对数据进行分析。结果表明,内部控制和政府雇员胜任力对区域财务问责有显著影响。此外,内部控制对政府单位绩效问责的间接影响大于直接影响。而员工胜任力对政府机构绩效问责的直接影响大于间接影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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