FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA OPD KOTA SURABAYA

Abstract

This research aimed to examine the effect of disclosure of local financial statement, its accessibility, and performance audit on the accountability of local financial management. While, the research was quantitative. Moreover, the population was the Regional Apparatus Local Organization (OPD) in the Surabaya City government environment. Moreover, the data were primary. The data collection technique used purposive sampling instrument. Data collection techniques used in research are survey methods. In line with, there were 48 respondents as sample. Besides, the instrument in data collection used survey. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Services Solutions) 23.0. The research result is the disclosure of local financial statement had affected the accountability of local financial management, accessibility of regional financial reports had affected the accountability of local financial management, and performance audit had affected the accountability of local financial management. In other words, all variables had positive effect on the accountability of local financial management.
Keywords: disclosure of local financial statement, accessibility of local financial statement, performance audit, accountability of local financial management.