The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation

Mulia Saputra (), Darwanis and Sonny Maria M. Hutahaean

Academic Journal of Economic Studies, 2016, vol. 2, issue 2, 20-31

Abstract: This study aims to determine effect of financial management knowledge, competence and supervision of the internal control official act of government (either simultaneously or partially) on the quality evaluation of performance accountability reports of government agencies (BPKP Representative Studies in Aceh Province). This study is hypothesis testing research by testing using multiple linear regressions of the data collected through questionnaires. This population is 71 auditors Government Internal Supervisory Apparatus (APIP) on BPKP Representative in Aceh province. Data analysis was performed using SPSS (Statistical Package for Social Science). The results showed that the financial management knowledge, competence and supervision of the actions of Government Internal Supervisory Apparatus take effect simultaneously and partially on the quality of evaluations Accountability Report Government Performance.

Keywords: Management of financial management; competency; action supervision government internal supervisory apparatus; quality evaluation accountability report government performance (search for similar items in EconPapers)
JEL-codes: G31 M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:khe:scajes:v:2:y:2016:i:2:p:20-31

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