Effect of Internal Control System, Apparatus Competence, Internal Supervision on Accountability and Performance of Financial Managers of Makassar City Government

The research objectives are to analyze 1) The influence of the internal control system on accountability: 2) The influence of apparatus competence on accountability; 3) The influence of internal control on accountability; 4) The influence of the internal control system on the performance of financial managers; 5) The influence of apparatus competence on the performance of financial managers; 6) The influence of internal control on the performance of financial managers; 7) The influence of accountability on the performance of financial managers; 8) The influence of the internal control system on the performance of financial managers through accountability; 9) The influence of apparatus competence on the performance of financial managers through accountability, and 10) The influence of internal control on the performance of financial managers through accountability. This research is a quantitative research type of explanatory research that was carried out by the Makassar City Government in October-December 2021 with a sample of 151 of the 242 population. Data collection techniques through observation, questionnaires, and interviews. The collected data was then analyzed using descriptive analysis to describe the research variables, and inferential analysis through Structural Equation Modeling (SEM) to explain the contribution of exogenous variables to endogenous variables through hypothesis testing. Keywords: Internal Control; Apparatus Competence; Internal monitoring