Factors Affecting the Efficiency of Financial and Accounting Operations of The Office of the Judiciary

Abstract

The study of factors affecting the efficiency of financial and accounting operations of the Office of the Judiciary aimed to study the factors affecting the efficiency of financial and accounting operations of the Office of the Judiciary. The sample used in this research were 400 court officials, or government officials, or employees working in finance and accounting at the Office of the Judiciary. The research instrument was a questionnaire. The study time was from March to July 2023. The statistics used for data analysis were mean, standard deviation, and one-way analysis of variance.

The results of the research revealed that most of the samples were female, aged 28-30 years, working in finance and accounting positions at the operational level. When considering each aspect, it was found that knowledge and understanding, work experience, skills, relationships, and communication, as well as systems and information technology were factors in performance. The efficiency of financial and accounting operations of judicial office personnel depends on auditability, timeliness, quality, accuracy, and completeness. The results of the hypothesis testing revealed that the factors of work performance, knowledge and understanding, accounting skills, systems and information technology, relationships and communications, and work experience affected the financial and accounting performance of the Office of the Judiciary with statistical significance at the level 0.01 and with a statistical significance level of 0.05.