Competency of Accounting Performers and Internal Government Audits Affecting the Quality of Public Accounting Performance Assessment of Government Vocational Schools Under the Office of Vocational Education Commission

Abstract

          The objective of this research is 1. To determine the competence of accounting practitioners affecting the quality of public sector accounting performance assessment of government vocational schools under the Office of Vocational Education Commission, and
2. To study the internal audit in the government sector affecting the quality of public sector accounting performance assessment of government vocational schools under the Office of Vocational Education Commission. This research quantitatively analyzes the skills of 184 government accounting practitioners. The tools used in the research were questionnaires. The statistics used were frequency, percentage, and standard deviation (Pearson Correlation) and multiple regression analysis. 
          The findings showed that ; 1.The competency of accounting practitioners concerning knowledge and competence, professional accounting skills, interpersonal attitudes in accounting, professional ethics in work and information technology, and internal government audits in administrative audits, and operational audits, and special inspections. It has a positive effect on the quality of public sector accounting performance assessments for accuracy significantly  2. Competency of accounting practitioners in terms of professional knowledge and competence in accounting skills, interpersonal attitudes in the accounting profession, and information technology and internal government audits in financial and accounting auditing, operational audits, and special inspection. It has a positive effect on the quality of public sector accounting performance examined in terms of transparency significantly. 3. The competency of accounting practitioners in terms of knowledge and competence in professional accounting skills, Interpersonal and ethical aspects of work, and internal government audits in the field of compliance audits, administrative audits, information technology audits, operational audits, and special inspections. It has a positive effect on the quality of public accountability performance assessments significantly.