Impact of Understanding of Regional Financial Accounting System and Organizational Commitment to Financial Manager Performance on Regional Organizational (OPD) West Muna District
Dr.La Ode Anto, Dr.Erwin Hadisantoso,Sahidin Nurdin

University Halu Oleo

Abstract

This study aims to examine and explain the effect of understanding the regional financial accounting system and organizational comunitment on the performance of financial managers at Regional Apparatus Organizations OPD in West Muna Regency. The sample in this study amounted to 36 employees of the finance department at each Regional Apparatus Organization OPD of the West Muna Regency government. Methods of data collection using a questionnaire. Data analysts using multiple linear analysis method The results of this study indicate that 1 understanding of the regional financial accounting system has a significant positive effect on the performance of financial managers at the Regional Apparatus Organization OPD of West Muna Regency. 2 organizational commitment has a signtficant positive effect on the performance of financial managers at the Regional Apparatus Organization OPD of West Muna Regency.

Keywords: Understanding of Regional Financial Accounting System, Organizational Commitment, Financial Manager Performance.

Topic: Accounting and Finance