PENERAPAN SIA, PARTISIPATIF ANGGARAN, PENGAWASAN FUNGSIONAL DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA OPD

Abstract

This research aimed to test and analyze the influence of information system accounting implementation, partisipative budgeting, functional supervision and community accountability to the local government performance (study on the regional devices organization (OPD) of Surabaya. The population that been used is at Surabaya Regional Devices Organization that consist of 17 OPD in the form of local agencies. This research used quantitative method. The data collection technique using questionnaire which are shared to each OPD respresents by 4 employees (head of subsection, sub-section, staff and the head of leadership) so the total questionnaire has been shared as much as 68 and the returned questionnaire are 58. Data analysis technique that been used in this research is Multiple Linear Regression with using SPSS 23. This research results showed it has 3 variables that has a positive influence to the local government performance which is implementation of accouting system, functional supervision and public accountability and there is 1 variable that has not influenced the performance of the local government which is participative budgeting.
Keywords : Implementation of accounting information systems, participative budgeting, functional supervision, public accountability