Characteristics of Financial and Accounting and Administrative Workers in Finance and Accounting That Affect the Quality of Performance Evaluations in Government Accounting of the Department of Disease Control

Abstract

 The objective of this study was to study characteristics of financial and accounting and administrative workers in finance and accounting that affect the quality of performance evaluations in government accounting of the department of disease control. This is a quantitative research involving a sample group of financial and accounting personnel from the Department of Disease Control, totaling 173 individuals. Statistical analysis was conducted, including frequency, percentage, mean, standard deviation, and multiple regression analysis.

The study found that factors such as the professional accounting knowledge, information technology skills in accounting, professional ethics in accounting, interpersonal relationships and communication skills, and financial and accounting management in compliance with government regulations, including revenue receipt, payment, and retention, as well as financial reporting, have a positive impact on the quality of performance evaluations in government accounting of the Department of Disease Control at a statistically significant level of 0.05

It can be summarized that the quality of performance evaluation in the public accounting sector of the Department of Disease Control is influenced by various factors, both related to the characteristics of employees working in finance and accounting and the financial and accounting management practices of the organizational management. Therefore, continuous personnel development is necessary for the organization to align with its objectives, as well as for individual employees to be adaptable to the changing work environment and job requirements.