Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies

Abstract

This study aims to obtain empirical evidence on the influence of human resource competencies, internal control systems, participation in budget preparation, and accounting control on the performance accountability of government agencies. The data collection method in this study used questionnaires. Research questionnaires were given to regional apparatus work units in Sleman and Bantul Regencies. Sampling questionnaires employed purposive sampling. The questionnaires distributed were 92, with returned as many as 82 and processed as many as 72 questionnaires. The data collected were then processed utilizing multiple linear regression analysis. The results of this study showed that the internal control system and accounting control had a significant positive effect on the performance accountability of government agencies, while the competence of human resources and participation in budget preparation did not affect the performance accountability of government agencies.