PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN FUNGSI PEMERIKSAAN INTERN TERHADAP KINERJA PEMERINTAH KABUPATEN SIDOARJO

Abstract

This research aimed to examine the effect of accountability, transparency, and interrnal checking function on
local government performance of Regional Devices Organization (OPD) district of Sidoarjo. While, the
population was the office of Regional Devices Organization (OPD) and their 15 agencies. The research was
quantitative. Moreover, the data were primary with questionnnaires as the instrument. At this point, the
questionnnaires were distributed to each OPD which adapted from the previous research. Furthermore, the data
colletion technique used purposive sampling. In the line with, since each OPD was consists of 6 respondents,
the total respondent became 90 respondents as sample. In addition, the data analysis technique used multiple
linear regression. The research result concluded accountability, transparency, and internal checking function
had significant effect on local government performance of Regional Devices Organization (OPD) district of
Sidoarjo. Furthermore, the result of coefficient determination value (R2
) was 80,9%. It meant, the
accountability, transparency, and internal checking function had affected the local government performance of
Regional Devices Organization (OPD) district of Sidoarjo. Meanwhile, the rest of 19,1% was affected by other
variables which were not included on the regression model.
Keywords: accountability, transparency, internal checking function, government performance.