ANALISIS PENERAPAN AKUNTABILITAS KEUANGAN, PENGENDALIAN INTERNAL DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS KINERJA

Abstract

This research aimed to examine the effect of implementation of finance accountability, internal controlling and public participation on performance accountability; in which the performance was part of responsibility of vision and mission also planned activities. The population was Surabaya Local Government Agencies. Moreover, the research was quantitative. Furthermore, the data collection technique used purposive sampling. Additionally, the instrument used questionnaires which were distributed directly to respondents. The respondents were head of department, head of Nuance , head of finance division and their staff. In line with, there were 90 respondents as the sample. In addition, the data analysis technique used multiple linear regression. The research result concluded that implementation of finance accountability had insignificant effect on performance accountability of Surabaya Local Government Agencies. On the other hand, both internal controlling and public participation had a significant effect on performance accountability of Surabaya Local Government Agencies. This meant accountability was not directly influenced by the implementation of finance accountability, instead of internal controlling and public participation.
Keywords: implementation of finance accountability, internal controlling, public participation, performance accountability