PENGARUH AKUNTABILITAS, TRANSPARANSI PUBLIK SERTA FUNGSI PEMERIKSAAN INTEN TERHADAP KINERJA PEMERINTAH

Abstract

This study aims to examine the effect of public accountability, public transparency, and internal audit function on the performance of the Surabaya city government in the Surabaya City Regional Government Work Unit. directly to the respondents, the sample selection method uses the purposive sampling method, namely the selection of samples based on predetermined criteria. The sample used as many as 80 respondents obtained from 20 Regional Work Units (SKPD) Surabaya City. The analytical method used is multiple linear regression analysis. The results of this study indicate that public accountability and the function of internal control affect the performance of local governments, while public transparency has no effect on the performance of local governments. Based on the test results, it can be concluded that the existence of public transparency cannot guarantee an increase in the performance of local governments, but with the existence of public accountability and internal audit functions within the scope of local governments that are accountable to the community, it will affect the level of performance of local governments that are getting better.
Keywords: public accountability, public transparency, intern auditing function