Akuntabilitas Keuangan dan Kompetensi Aparatur Sipil Negera Terhadap Akuntabilitas Kinerja Dinas Perdagangan Perindustrian Kota Pekanbaru

Abstract

This study aims to analyze and examine the effect of the implementation of financial accountability and employee competence on the performance accountability of government agencies at the Pekanbaru City Trade and Industry Office. The respondents in this study were all civil servants at the Pekanbaru City Trade and Industry Office. The data used in this study were obtained from individual perceptions regarding the implementation of financial accountability, employee competence, and performance accountability of government agencies at the Pekanbaru City Trade and Industry Office. After distributing questionnaires, 81 respondents were obtained. Data analysis was conducted using multiple regression techniques supported by secondary data. The results showed that the implementation of financial accountability has no effect on the performance accountability of government agencies, while employee competence, both simultaneously and partially, has an effect on the performance accountability of government agencies.