Journal of Social Science
Vol. 2 No. 4 (2021): Journal of Social Science

Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency

Ramasoyan Ramasoyan (Cenderawasih University, Indonesia)
Pascalina Van Sweet Sesa (Cenderawasih University, Indonesia)
Kurniawan Patma (Cenderawasih University, Indonesia)
Rudiawie Larasati (Cenderawasih University, Indonesia)



Article Info

Publish Date
25 Jul 2021

Abstract

Regional device organization (OPD) of Pegunungan Bintang Regency. The internal control system has a significant effect on the accountability of the performance of government agencies in the Purpose Organization in this study to know and analyze the influence of human resource competence, the influence of internal control systems influence the quality of financial statements, the implementation of government accounting standards on government performance accountability,and silmultan to the accountability of government agencies performance. The population in this study is employees of the Regional Device Organization (OPD) Of Pegunungan Bintang District who routinely carry out inspection tasks and have a minimum educational background diploma 3 (D3) Accounting, have attended JFA training (Auditor Functional Department) and have a minimum work experience of 1 Year. The analysis techniques used are multiple regression analysis techniques to process and discuss the data that has been obtained and test the proposed hypothesis. The results of the analysis are known that human resources competency variables have a significant influence on the accountability of the performance of government agencies Regional Devices (OPD) Gunung Bintang District,the quality of financial statements have a significant effect on the accountability of the performance of government agencies in the Regional Device Organization (OPD) Gunung Bintang District.

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Journal Info

Abbrev

jsss

Publisher

Subject

Chemistry Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

Description

The Journal of Social Science is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published bimonthly once by Ridwan Institute The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the ...