PENGARUH PENERAPAN GOOD GOVERNANCE DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH

Abstract

This research is aimed to examine the influence of good governance, and performance audit, to the finance
accountability. The population is local apparatus working unit in Surabaya and the sample collection technique
has been done by using purposive sampling and 74 people have been obtained samples. The data analysis
technique has been carried out by using multiple linear regressions method.The result of the test shows that
independent variables which consist of the implementation of good governance and performance audit give
simultaneously influence to the State Finance Accountability, This result indicates that the fluctuation of State
Finance Accountability of local apparatus working unit in Surabaya depend on how well the good governance
and performance audit which has been applied by the institution. This result is supported by the contribution
which has given by those variable to the State Finance Accountibility of local apparatus working unit in
Surabaya i.e. 32,4% whereas the remaining is 67.6% has been contributed by other factors. The result of partial
test shows that each of the implementation variable of good governance and audit performance, give positive and
significant influence to the state finance accountability. The result indicates that when the implementation of
good governance, and audit performance, it will improve the state finance accountability.

Keywords: the implementation of good governance, performance audit, state finance accountability.