Abstract
The purpose of this research is to examines the influence of government apparatus competency, usage of information technology, accounting control and reporting system against the performance accountability of government agencies. The population of this research is all of OPD in Pekanbaru Government. The sample of this research are Chief of OPD, Chief of Subdivision of finance, and accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method. This research is using primer data by using questionnaires. Analysis method that used in this research is doubled regression analysis. The instrument of analysis that used in this research is statistical Product and Service Solution (SPSS) Version 17.0 for windows. The results of this research indicate that: (1) the government apparatus competency influencing performance accountability of government agencies (2) the usage of information technology influencing performance accountability of government agencies (3) the accounting control influencing performance accountability of government agencies (4) the reporting system does not influence the performance accountability of government agencies
Highlights
The purpose of this research is to find out the influence of government apparatus competency
The population of this research is all of Organisasi Perangkat Daerah (OPD) in Pekanbaru Government
accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method
Summary
Akuntabilitas kinerja instansi pemerintah merupakan perwujudan kewajiban suatu instansi pemerintah (pusat atau daerah) yang bertujuan untuk mempertanggungjawabkan keberhasilan dan kegagalan pelaksanaan misi organisasi dalam mencapai sasaran dan tujuan organisasi. 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah disebutkan bahwa akuntabilitas kinerja adalah perwujudan kewajiban suatu instansi pemerintah untuk mempertanggungjawabkan keberhasilan atau kegagalan pelaksanaan program dan kegiatan yang telah diamanatkan para pemangku kepentingan dalam rangka mencapai misi organisasi secara terukur dengan sasaran/target yang telah ditetapkan melalui laporan kinerja instansi yang disusun secara periodik. BPK telah menerbitkan Laporan Hasil Pemeriksaan atas Sistem Pengendalian Intern dengan Nomor 23.B/LHP/XVIII.PEK/05/2019 dan Laporan Hasil Pemeriksaan atas. BPK menemukan kondisi yang dapat dilaporkan berkaitan dengan sistem pengendalian intern dan ketidakpatuhan pengujian kepatuhan terhadap peraturan perundang-undangan. Kekurangan volume atas belanja modal jalan irigasi dan jaringan pada dua OPD sebesar Rp377.052.515,00
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