FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PUBLIK DENGAN PENGAWASAN FUNGSIONAL SEBAGAI VARIABEL PEMODERASI

Abstract

This research aims to test empirically influence the effectiveness of local financial management and performance audit of public accountability at the Regional Device Work Unit of Sidoarjo regency. This research also aims to test empirically whether functional observation can moderate the effectiveness of local financial management and performance audit of public accountability at the Regional Device Work Unit of Sidoarjo Regency. This research was conducted by survey method through questionnaire. This sampling technique using purposive sampling. The analytical technique used is a simple regression analysis to examine the influence of effectiveness of local financial management and performance audit on public accountability. Meanwhile, to test functional supervision as moderating variable using Moderated Regression Analysis (MRA). The results of this research indicate that: first, the effectiveness of local financial management has a positive influence on public accountability. Second, performance audit has a positive influence on public accountability. Third, functional observation cannot moderate the influence of the effectiveness of local financial management on public accountability. Fourth, functional oversight cannot moderate the influence of the performance audit on public accountability.
Keywords: effectiveness of local financial management, performance audit, public accountability, functional observation