ANALISIS AKUNTANBILITAS KEUANGAN DAERAH MELALUI KOMPETENSI APARATUR, PENERAPAN SAKD, DAN PENGAWASAN INTEREN (Studi Kasus Badan Keuangan Daerah Kota Batu)

This research was conducted to determine the factors that affect the financial akuntanbilitas of the region. Factors examined include the influence of the competence of aparatur areas, application of Financial accounting systems, and control systems Interen. This research was conducted at the Regional Financial Bodies (BKD) Batu city, the collection of data is done with the kusioner spread to the entire apparatus of BKD 87 apparatus and the whole kusioner acceptable return to be processed. Analysis used in this study using multiple linear regression using EViews 10. The results of this research show that a significantly positive effect Apparatus Competence against Region Financial Acountanbility with prob value 0.011 , a positive effect against SAKD Region Financial Acountanbility with prob value 0.003, and surveillance of Interen effect positive against Region Financial Acountanbility with prob value 0.0003. As well as jointly Kopetensi apparatus, application, and monitoring SAKD Interen capable of affecting the Region Financial Acountability of Batu city