PENGARUH KOMPETENSI, PEMAHAMAN SISTEM AKUNTANSI, DAN PEMAHAMAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLA KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI KOTA BENGKULU

This study aims to determine the effect of competence, an understanding of
accounting systems and understanding of financial management on the performance
of the work unit financial managers in the area of the city of Bengkulu. This study
used questionnaires n data collection. Samples in this study is the staff / employees of
financial managers who have met the criteria purposive sampling at the agency / work
unit within the city of Bengkulu.
Test equipment SPSS.16 in this study using multiple regression analysis
method. The results of this study mununjukkan that hypothesis 1 is that the
competence effect on the performance of financial management SKPD, hypothesis 2
is an understanding of financial accounting systems affect the performance of
financial management SKPD and hypothesis 3, the understanding of financial
management SKPD effect on performance.
For better results, further research is recommended to expand the sample to a
province of Bengkulu, so it looks clear overview of the extent to which the staff /
employees are competent in managing finances and determine the level of
understanding and financial management system for better results.