Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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

Authors
Gati Reditya Saputra1, *
1Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: gati.reditya@fe.umy.ac.id
Corresponding Author
Gati Reditya Saputra
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.028How to use a DOI?
Keywords
Competence of human resources; Internal control system; Participation in budget preparation; Accounting control; Performance accountability of 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.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.028
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.028How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Gati Reditya Saputra
PY  - 2022
DA  - 2022/01/13
TI  - Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 197
EP  - 203
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.028
DO  - 10.2991/aebmr.k.211225.028
ID  - Saputra2022
ER  -