PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA PEMERINTAH

Abstract

This research aimed to examine and analyze the effect of local goverment accounting system, intern controlling, and information technology utilizing on accountability of government performance of Regional Revenue Office, East Java province, Surabaya. The research was quatitative. While, the data collection technique used purposive sampling. In line with, there were 112 respondents as sample. The respondents were employees of Regional Revenue office, East Java province who distributed in 4 Surabaya Integrated Service unit. Moreover, the instrument in data collection technique used questionnaires. The questionnaires were distributed to respondents. However, there were 7 questionnaires which could not be taken as sample, since they had not been returned and broken. Furthermore, the data analysis technique used multiple linear regression. The research result concluded local goverment accounting system, intern controlling and information technology utilizing had positive and signifiant effect on accountability of goverment performance of Regional Revenue Office, East Java province, Surabaya. This showed, the employees were able to do their duties optimally. As consequence, its objectives, i.e. having accountability of goverment performance on the society, were accomplished. In short, all hypotheses had been approved.
Keywords: local goverment accounting system, intern controlling, information technology, accountability of goverment performance