PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEMERINTAH

Abstract

This research aims to analyze the influence of accountability, transparency, and internal control on the performance of government at the Regional Device Work Unit (SKPD) Surabaya.The population in this research is 20 SKPD Surabaya with the number of samples that been used as many as 100 respondents. Sampling technique in this research use purposive sampling method. The data used in this research are primary data. Data collection is done by spreading the questionnaire adopted from previous research. Questionnaires for variables of accountability and transparency were adopted from the research of Sopanah and Isa (2010), questionnaires for internal control variables were adopted from Aristanti et al. (2011), while questionnaires for government performance variables were adopted from Sumarno (2005). The method of analysis used in this research is multiple linear regression analysis.The results show that accountability, transparency and internal control have a positive influence on government performance on SKPD Surabaya. This result is strengthened by the acquisition of determination coefficient value (R2) of 80.2% indicating that government performance in SKPD of Surabaya City is influenced by variable of accountability, transparency, and internal control. While the remaining 19.8% is influenced by other variables that are not included in the regression model. Keywords: accountability, transparency, internal control, government performance