PENGARUH AKUNTABILITAS, TRANSPARANSI, KINERJA KEUANGAN PEMERINTAH TERHADAP KINERJA APARATUR PEMERINTAH DESA

Abstract

This research aimed to find out the effect of accountability, transparency, and government financial
performance on the local government apparatus performance, especially in Sidoarjo district. The research was
quantitative. While, the data collection technique used probability sampling. Meanwhile, the sampling
technique used simple random sampling. This research uses a sample of village officials in several village offices
located in Sidoarjo Regency. In line with, there were 150 respondents on 30 villages, from 10 sub-districts in
Sidoarjo district; as sample. Moreover, the data were primary with questionnaires as the instrument.
Furthermore, the data analysis technique used PLS (Partial Least Square) with Smart PLS 0.3. The research
result concluded accountability had positive and significant effect on the local government apparatus
performance. Likewise, government financial performance had positive and significant effect on the local
government apparatus performance, especially in Sidoarjo district. In addition, accountability had positive and
significant effect on the government financial performance. Likewise, transparency had positive and significant
effect on the government financial performance, especially in Sidoarjo disrrict. On the other hand, transparency
had positive but insignificant effect on the local government apparatus performance, especially in Sidoarjo
district.
Keywords: accountability, transparency, government financial performance, government performance.