PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH

Abstract

This research aimed to examine and analyze the effect of internal control, accountability and transparency of regional finance management on local government’s performance of Gresik district Regional Device Organization. The research was quantitative. While, the respondents were employees of Gresik district Regional Device Organization. Moreover, the data collection technique used purposive sampling. In line with, there were 130 respondents as sample. Furthermore, the instrument used questionnaires. The questionnaires were distributed directly to respondents. However, there was one questionnaire which missing or did not returned. Additionally, the data analysis technique used multiple linear regression with the SPSS 21 application tool (Statistical Product and Service Solution). The research result concluded internal control of regional financial management had positive effect on local government’s performance of Gresik district Regional Device Organization. Likewise, accountability had positive effect on local government’s performance of Gresik district Regional Device Organization. Similarly, transparency of regional financial management had positive effect on the performance of local governments. In other word, employees of Gresik district Regional Device Organization were able to carry out government tasks optimally. In consequence, they could achieve government organization’s objectives in order to have government’s performance on the community. Thus, all hypotheses in this research were successfully proven.
Keywords: internal control, accountability, transparency, performance