The Influence of Application Government Internal Control System, Asset Management and Human Resources Competencies to Financial Accountability of Bandung Municipal Government

Abstract

This research aims to find out how much an influence of the application ofgovernment internal control system, asset management, and human resources competenciestoward financial accountability of Bandung Municipal Government. Survey research was done in27 Local Work Unit of Bandung Municipal. This research using descriptive-quantitativea method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires.The respondent of this research is an auditor, staff of finance and asset management.Method of data analysis used by this research is multiple linear regression that assistedwith SPSS software. The result of this research showed that: (1) The application ofGovernment Internal Control System significantly influence financial accountability ofBandung Municipal Government with 0,016640 percentage or 1,166%; (2) Assetmanagement significantly influence financial accountability of Bandung MunicipalThe government with 0,423200 percentage or 42,32%; (3) The human resource competenciessignificantly influence financial accountability of Bandung Municipal Government with0,356208 percentage or 35,62%. In addition, the simultaneous influence of governmentinternal control system, asset management, and human resources competencies to financialaccountability is 79.6% and amount of the rest is 20,4% affected by another factor outside ofthis research. In Local Work Unit, Bandung municipal still need supervision aboutaccountability and recording to local asset and improve commitment leader. With theexpected improvements in the government's financial statements, the financial statements ofBandung municipal could be better in 2017