Pengaruh Good Governance, Kompetensi dan Pengendalian Akuntansi terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Kampar

  • Taufik Hidayat Universitas Muhammadiyah Riau
  • Annie Mustika Putri Universitas Muhammadiyah Riau
  • Neng Murialti Universitas Muhammadiyah Riau
Keywords: Good governance, analysis, accountability


The government's performance is measured so that it can be seen how the government carries out what it is responsible for. The issue of local government performance is in the public spotlight because it has not shown good results that are felt directly by the community. Researchers took 25 OPDs of Kampar Regency as research objects. The purpose of this study was to determine whether Good Governance, Competence, and Accounting Control affect the Performance Accountability of Government Agencies. Collecting data using research instruments, data analysis is quantitative or statistical, with the aim of testing the hypothesis that has been set. The data analysis technique used Multiple Regression Analysis. The results of the validity test on each variable in this study are valid. The value of r-count greater than r-table is 0.304, so that r-count> r-table and the variables used are declared reliable. The normality test value is above 0.05 so that the residual is declared normal. In the F test, the significance is 0.00 or smaller than 0.05, it can be said that the regression equation is fixed. Partially that Good Governance and Accounting Control does not, while Competence have a significant influence significantly influence the Performance Accountability of Government Agencies in Kampar Regency.


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