Pengaruh Kompetensi Aparatur Pemerintah Daerah Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Kinerha Dengan Kualitas Laporan Keuangan Sebagai Variabel Mediasi

This study aims to test and analyze the effect of the competence of local government apparatus and the use of information technology on performance accountability with the quality of financial statements as a mediating variable. The population in this paper is the Regional Apparatus Organization of Palu. Sample determination using purposive sampling technique. The analysis method used is the Partial Least Square (SEM-PLS) structure model with the help of the WarpPLS 7.0 program. The results of this study indicate that the competence of local government apparatus has a positive and significant effect on performance accountability while the use of information technology does not significantly affect performance accountability, the competence of local government apparatus and the use of information technology has a positive and significant effect on the quality of financial statements, performance accountability has a positive and significant effect on the quality of financial statements, the competence of local government apparatus and the quality of financial statements mediate between the competence of local government apparatus and the use of information technology on performance accountability