EFFECT OF ACCOUNTABILITY, TRANSPARENCY, CAPACITY SOURCE HUMAN RESOURCES, AND INTERNAL CONTROL FINANCIAL MANAGEMENT AREA (STUDY IN ACEH UTARA WORKING UNITS GOVERNMENT) By : Rizky Rasmana Hanafiah Student Number : 1409200070032 Supervisors : 1. Dr. Syukriy Abdullah, SE, M.Si, Ak 2. Dr. Mulia Saputra, SE, M.Si, Ak, CA ABSTRACT This research aimed to find out the effect of accountability, transparency, human resource capacity, and internal control in Aceh Utara District Government working unit both simultaneously and partially. Research population was all working units in Aceh Utara District Governmentmunicipality by 63 working unit by the number of respondents consisted of 169 by Budget Users (PA), Financial Administration Officer (KDP) and the Spending Treasurer. The data used primary data collected from respondents through the questionnaire, to the test data to test the validity, reliability test and test hypotheses. Data were analyzed with the method of analysis used is multiple linear regression. Research results showed that accountability, transparency, human resource capacity, and the effect on the internal control of financial management in the North Aceh district government working unit bothsimultaneously and partially. Keywords: Human resources competency, intern controlling, organizationcommitment, informationtechnology utilization, and financialreporting quality. PENGARUH AKUNTABILITAS, TRANSPARANSI, KAPASITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN INTERN TERHADAP PENGELOLAAN KEUANGAN DAERAH (STUDI DI SKPK PEMERINTAH KABUPATEN ACEH UTARA) Oleh : Rizky Rasmana Hanafiah NIM : 1409200070032 Pembimbing : 1. Dr. Syukriy Abdullah, SE, M.Si, Ak 2. Dr. Mulia Saputra, SE, M.Si, Ak, CA ABSTRAK Penelitianinibertujuanuntukmengujipengaruhakuntabilitas, transparansi, kapasitassumberdayamanusia, danpengawasan intern di SKPK PemerintahKabupaten Aceh Utara baiksecarabersama-samamaupunindividu. Populasidalampenelitianiniadalahseluruh SKPK dalamPemerintahKabupaten Aceh Utara sebesar 63 SKPK denganjumlahresponden 189 denganterdiridariPenggunaAnggaran (PA), PejabatPenatausahaanKeuangan (PPK) danBendaharaPengeluaran. Data yang digunakan data primer yang diperolehdarirespondenmelaluikuesioner, untukpengujian data dilakukanujivaliditas, ujirealibilitasdanujihipotesis.Data kemudiandianalisisdenganMetodeanalisis yang digunakanadalahregresi linier berganda. Hasilpenelitianmenunjukkanbahwaakuntabilitas, transparansi, kapasitassumberdayamanusia, danpengawasan intern berpengaruhterhadappengelolaankeuangandaerahpada SKPK PemerintahKabupaten Aceh Utara baiksecarabersama-samamaupunindividu. Kata Kunci: Akuntabilitas, transparansi, kapasitas SDM, pengawasan intern, danpengelolaankeuangan.