PENGARUH AKUNTABILITAS PUBLIK, TRANSPARANSI PUBLIK, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH

Abstract

The research aimed to examine the effect of public accountability, public transparancy and budget target clarity
on regional work unit performance. Whilem the research was quantitative. Meanwhile, the data collection
technique used puposive sampling, in which the sample was based on criteria given. Moreover, the population
was surabaya regional work unit performance. Futhermore, the instrument was survey. Besides, the data were
primary which in form of questionares. The data questionaries were distributed directly to respondents.
Additionally, the data analysist technique used multiple linear regression. The results of this study state public
accountability has a positive and significant effect on the performance of local government officials. That is
because one of the main elements of the embodiment of good corporate governance. shows that the stronger and
higher the accountability of the government, the better it will affect the performance results of local government
officials. The results of this study stated that public transparency has a positive and significant effect on the
performance of local government officials. The results of this study stated that the clarity of budget targets had a
positive and significant effect on the performance of local government officials.
Keyword: public accountability, public transparancy, and budgetary target clarity