Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Daerah, dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (studi Pada Satuan Kerja Perangkat Daerah Kota Pariaman)

Dayana, Patria (2019) Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Daerah, dan Ketaatan Pada Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (studi Pada Satuan Kerja Perangkat Daerah Kota Pariaman). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of the application of financial accountability, the use of information technology, the competence of local government apparatuses, and adherence to legislative regulations on the accountability of the performance of government agencies (study of the Pariaman City regional work unit). In this study the study was conducted on SKPD located in the City of Pariaman, which amounted to 23 agencies. The population and sample in this study were heads of departments, heads of finance, and heads of financial sub-sections. This research is a study by giving questionnaires to 3 respondents each agency so that the number of respondents was 69 people. Data collection was carried out by distributing 69 questionnaires to 23 agencies / offices in the City of Pariaman. Determination of the sample using purposive sampling method. This study uses a multiple linear regression analysis model with SPSS 22 software. This study shows that if the application of financial accountability, the use of information technology, the competence of local government officials, obedience to the laws and regulations simultaneously affects the accountability of the performance of government agencies in the City of Pariaman SKPD, whereas partially the use of technology does not significantly influence the accountability of the performance of the government agencies in the City of Pariaman SKPD .

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