Determinan tata kelola pemerintahan pada OPD kabupaten Bima

This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of management have an effect on good governance. The approach used is quantitative data. study’s population all OPD in Bima Regency with sample criteria, namely employees who carry out or administration functions. sampling technique was purposive a 122 respondents. results this indicate that systems no governance, while competency positive implication research Government can improve competence work as managers by providing education training related governance placing appropriate apparatus field management. contribute enriching knowledge regarding application Stewardship Theory. government holder trust system must comply predetermined standards so it produce reports be accounted for, are relevant, reliable, comparative verifiable.