INTERNAL CONTROL FACTORS THAT AFFECT THE WORK EFFICIENCY OF FINANCIAL AND ACCOUNTING OFFICER, PRIMARY EDDUCATIONAL SERVICE AREA OFFICE IN NETWORK GROUP 14

Abstract

This research aimed to 1. study the level of opinions on internal control factors and the level of opinions on the work efficiency of financial and accounting officers in the Primary Educational Service Area Office in Network Group 14. and 2. study the internal control factors affecting the work efficiency of financial and accounting officers in the Primary Educational Service Area Office in Network Group 14. This research is a quantitative research that uses an online questionnaire as a data collection tool. Data were collected from 110 financial and accounting officers in the Primary Educational Service Area Office in Network Group 14, used multiple regression analysis to analyze the data and used statistics of frequency, percentage, mean, and standard deviation.

          The results of the research found that the overall level of opinions on internal control factors was at a high level and the overall level of opinions on the work efficiency of financial and accounting officers in the Primary Educational Service Area Office in Network Group 14 was at a high level. The internal control factors in the areas of control activities and monitoring and evaluation affect the work efficiency of Primary Educational Service Area Office in Network Group 14.