FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

Abstract

This research was conducted with the aim of identifying the influence of human resource competence, utilization of information technology and the government's internal control system on performance accountability of government agencies in the Musi Rawas district. The population used in this study were 31 Regional Apparatus Organizations (OPD) in Musi Rawas Regency consisting of 7 Agencies, 23 Offices and Secretariats by giving questionnaires to 186 respondents. This study uses multiple linear regression with SPSS version 26. The results of this study indicate that Human Resource Competence, Utilization of Information Technology and Government Internal Control Systems partially have a positive and significant effect on Performance Accountability of Musi Rawas Regency Government Agencies. Meanwhile, in terms of Human Resource Competence, Information Technology Utilization and the Government's Internal Control System have a positive and significant effect on the Performance Accountability of Musi Rawas Regency Government Agencies.