EFFECT OF COMPETENCE, UNDERSTANDINGS SYSTEM ACCOUNTING AND UNDERSTANDING REGIONAL FINANCE MANAGEMENT OF THE FINANCIAL MANAGEMENT PERFORMANCE EMPLOYMENT UNITS THE REGION IN THE CITY 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.The results of this study are expected to be useful for regional work units in terms of the importance of providing technical guidance to staff, especially in understanding the financial accounting system and financial management so that their understanding has increased and will ultimately improve its performance, especially in the areas of financial accountability reporting