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All Journal AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Linda Amalia
Universitas Muhammadiyah Buton
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Internal Control Systems, Employee Competence, and Financial Accountability: Evidence from BKAD Buton Regency Dwi Agustyawati; Hastuti; Andi Sismar; Linda Amalia; Febriyanti
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 03 (2026): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i03.2686

Abstract

Financial accountability is a fundamental element of good governance that ensures transparency and responsible management of public resources. This study examines the influence of internal control systems and employee competence on financial accountability. A quantitative approach was employed using survey data collected from 47 employees. Data were analyzed using multiple linear regression to determine the effect of the independent variables on financial accountability. The findings indicate that internal control systems have a positive and significant effect on financial accountability. In contrast, employee competence does not have a significant individual effect on financial accountability. However, internal control systems and employ ee competence jointly have a significant effect on financial accountabi lity. The coefficient of determination shows that the two variables expla in 40.7% of the variation in financial accountability. The concludes that strengthening internal control systems is essential for improving financi al accountability, while employee competence contributes more effectiv ely when supported by an effective organizational control environment.
Co-Authors Andi Sismar Dwi Agustyawati Febriyanti Hastuti Hastuti