Research Article
Competence as Moderating Variables The Effect Of Value For Money Control Systems Internal Accountability And Transparency Of Management With Regional Financial
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320888, author={Betri Betri}, title={Competence as Moderating Variables The Effect Of Value For Money Control Systems Internal Accountability And Transparency Of Management With Regional Financial}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={value for money control transparency competencies accountability}, doi={10.4108/eai.10-8-2022.2320888} }- Betri Betri
Year: 2022
Competence as Moderating Variables The Effect Of Value For Money Control Systems Internal Accountability And Transparency Of Management With Regional Financial
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320888
Abstract
The problem of this study was how the influence of value for money, internal control systems and transparency on financial accountability of regional human resource management with competence as moderation variabels (case study on regional apparatus organization of Palembang city government). The type of research used was an associative study. The Data used were primary and secondary data. The population in this study was the financial scope of the Regional Apparatus Organizations of Palembang city government as many as 84 respondents. Data collection techniques using interviews, observation and questionnaires. Data analysis methods used in this study were quantitative and qualitative analysis. The results Showed that, (1) value for money, internal control systems and transparency simultaneously Gave positively and Significantly Affect the accountability of regional financial management. (2) value for money, transparency and internal control systems of the Gave partially positive and Significantly Affect the accountability of regional financial management. (3) competency of human resources moderates the value for money, the internal control system and transparency in a quasi-moderated way affecting the accountability of regional financial management