ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH

Husaini, Husaini and Lisnawati, Lisnawati (2014) ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH. FAIRNESS , 3 (1). pp. 23-40. ISSN 2303-0348

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Abstract

T hi s st udy ai ms t o prove t he i nf l uence of accou nt abi l i t y and t ransparency i n t he f i nanci al management o f t he perf ormance of t he l ocal gov ernment ar ea of t he provi nce of Bengkul u . T hi s st udy used a quest i onnai re t o coll ect t he dat a, t he sampl i ng met hod used in t hi s research i s purposi ve sampl i ng w i t h sampl e cri t eri a, namel y E chel on I II and Echel on IV, sect i on A cc ount i ng or Sect i on Book keepi ng o n each Uni t ( SK PD ) i n t he government of Beng kul u provi nce. T he resul t s show ed t hat t he account abi l i t y of f i n anci al managem ent and si gni f i cant posi t i ve ef f ect on t he p e rf ormance of t he l ocal government of Bengkul u provi nce. T hi s means t hat t he hi gher account abi l i t y i n f i nanci al management w i l l be abl e t o i mprove t he p erf ormanc e of t he l ocal go vernme nt of Bengkulu province. Similarly, t he t ransparency of f i nanci al management , posi t i ve and si gni f i cant ef f ect on t he perf ormance of l o cal go vernment . In t hi s case, t he hi gher l e vel of t ransp arency i n t he f i nanci al manageme nt of l ocal government perf ormance w i l l al so be bet t er. By i ncreasi ng account abi l i t y and t ransparency i n t he f i nanci al manageme nt of al l exi st i ng uni t s expect ed t o i mprove t he perf ormanc e of l ocal government s i n order t o promot e t he est abl i shme nt of good governance

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