PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to examine the effect of accountability, transparency, and internal controlling on the performance of Local Government Agencies. While, the research was held at Surabaya Local Government Agencies. This research was quantitative. Moreover the data were primary with questionnaires as the instrument. Furthermore, the data collection technique used purposive sampling. In line with, there were 100 respondents. Additionally, the data analysis used multiple linear regression with SPSS 25. The research result concluded that accountability had a positive effect on the performance of Local Government Agencies. This meant, thought accountability, the public could know the event’s implementations. Therefore, they were encouraged to improved their performance as well as possible. Likewise, transparency had a positive effects on the performance of Local Government Agencies. It meant transparency could give access through the public in order to find out the government’s performance in doing their works. Similarly, internal controlling had a positive effect on the performance of Local Government Agencies. This was caused as internal controlling could inform organization objectives which had been decided and assess its performance.
Keywords: accountability, transparency, internal controlling, government performance