Competencies of Accounting Practitioners That Affect the Quality of Government Accounting Operations of Government Agencies, and Disbursement Unit Level in the Upper Northern Region.

Abstract

This research aimed to study the competency of accounting practitioners that affected the quality of government accounting operations of government agencies, and the disbursement unit level in the upper northern region; The research tool was a questionnaire. There was a sample of 372 people, namely accounting practitioners of government agencies, the disbursement unit level in the upper northern region, all available, using the Taro Yamane formula (1973) at an error level of 0.05, and then using the data collected from the questionnaire to analyze using Descriptive statistics including Percentage, Mean, Standard Deviation; Multiple regression analysis to test hypotheses with statistical significance at the 0.05 level.

The research results found that the competencies of accounting personnel consist of knowledge, ability, accounting professional skills, work ethics, accounting professional attitudes, and information technology; which positively affect the quality of government accounting performance evaluation. Therefore, government agency executives should promote and support government accounting personnel to receive training and develop accounting professional knowledge regularly, so that government accounting personnel gain knowledge, understanding, and develop their potential in government accounting operations, and should focus on making government accounting personnel aware of work ethics, have a good attitude in work, and use information technology appropriately and up-to-date, to increase the quality of government accounting to meet the evaluation criteria and have better efficiency.