PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Sleman dan Bantul)

This study aims to obtain empirical evidence on the influence of human resource competencies, internal control systems, participation in budget preparation, accounting control over the performance accountability of government agencies. The data collection method in this study used questionnaires. Research questionnaires were given to regional device work units in Sleman and Bantul districts. Sampling questionnaires using purposive sampling. The questionnaires were distributed as many as 92, returned as many as 82 and that can be processed as many as 72 questionnaires. The data collected is processed using multiple linear regression analysis. The results of this study showed that the internal control system and accounting control have a significant positive effect on the performance accountability of government agencies while the competence of human resources and participation in budget preparation has no effect on the performance accountability of government agencies.
Keywords: Competence of human resources, Internal control system, Participation in budget preparation, Accounting control, Performance accountability of government agencies