PENGARUH GOOD GOVERNANCE, AUDIT KINERJA, DAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kota Surabaya)

Abstract

This research aims to determine the influence of Good Governance, Audit performance, Financial Statements against Local Government Financial Accountability with case studies at the Organization of Regional Devices (OPD) Surabaya. This research is a quantitative research. Methods of data collection by survey method. The data used is the primary data through the distribution of questionnaires to respondents OPD employee of Surabaya. Sampling method using purposive sampling method. The number of samples in this research were 56 respondents. Meanwhile, the analysis technique used in this research using multiple linear regression analysis with SPSS application tools (Statistical Product and Services Solutions). The results of this research indicates that the Good Governance has a positive and significant effect on Financial Accountability with test results have a significance value of 0.005, Audit Performance has a positive and significant effect on Financial Accountability with test results have a significance value of 0,014 and Financial Statements has a positive and significant effect on Financial Accountability with test results have a significance value of 0,000. The results of this research have supported all the hypotheses that have been formulated in this research.
Keywords: good governance, performance audits, financial statements, financial accountability.