THE EFFECT OF ACCOUNTING CONTROL, UTILIZATION OF INFORMATION TECHNOLOGY, AND GOVERNMENT PERSONNEL COMPETENCY ON MANAGERIAL PERFORMANCE ACCOUNTABILITY

ABSTRACT: The purpose of this study was to determine the effect of accounting control, the use of informationtechnology, and the competence of government officials on managerial performance accountability. Thisresearch was conducted at Managerial within the Tabanan Regency Government. The population in this studywere government apparatus in managerial found in the Tabanan Regency Government, the number ofmanagerial was 10 managerial. The method of determining the sample in this study is the census method withsaturated samples because the population is small so that the entire population is sampled. The sample size usedis 4 people from each managerial so that the total number is 40 respondents. The data analysis technique used ismultiple linear regression analysis. The results of this study indicate that accounting control has a positive effecton the accountability of the managerial performance of the Tabanan Regency Government. The use ofinformation technology has a positive effect on the managerial performance accountability of the TabananRegency Government. The competence of government officials has a positive effect on the accountability ofmanagerial performance of the Tabanan Regency Government.

Keywords: accounting control, utilization of information technology, competence of government officials,managerial performance accountability.