Abstract :
This research aims to empirically test the influence of the control environment and control activities on the accountability of HR performance at BPKAD Brebes Regency so as to obtain accurate scientific facts through direct observation in the field and then analyzed to produce conclusions based on actual data. The approach to this research uses a survey which requires a questionnaire instrument that is given to respondents directly. The population of this study were employees of the Regional Financial and Asset Management Agency (BPKAD) of Brebes Regency. Determining the sample in this study used purposive sampling of 33 respondents. The analytical method used is multiple linear regression analysis using SPSS version 20 software. The results of this research show that control environment variables influence HR performance accountability, while control activity variables do not influence HR performance accountability.