ANALISIS PENGARUH DERAJAT TRANSPARANSI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

SUPRIADI, SUPRIADI (2009) ANALISIS PENGARUH DERAJAT TRANSPARANSI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is a descriptive type of research with the title "Impact Analysis Degrees Public Transparency and Accountability To Financial Performance of Local Governments." This study aims to determine the influence of the degree of transparency and public accountability of the financial performance of the local government district in East Java, so that its implications on the level of independence and the development of the area. In this research, data analysis technique that is used is to first know the conditions of transparency, accountability and financial performance of local governments through quantitative descriptive approach. Furthermore, the data is calculated proportionally on the score to compare between the variables in each region with the overall total. Thus will be the potential area that has a level of transparency, accountability and good financial performance. To answer the hypothetical study, the analysis tool that is used through the value in the regression equation Ykinerja = a + b1X1 + b2X2 + e . This is done to determine whether the degree of transparency and public accountability have a significant influence on the financial performance of the local government. Research results indicate that simultaneously calculated F hitung = 2,720 is less than the F table = 3,32 means that the degree of transparency and public accountability does not affect the financial performance of the local government of East Java. This condition indicates an irregularity in the financial management area. Size of transparency, accountability and financial performance of the financial review is not yet indicate a significant influence. This may be because the analysis using only the ratio of output variables (APBD) as a tool, so not considering between input and outcome is more specific.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 30 Jun 2012 05:52
Last Modified: 30 Jun 2012 05:52
URI: http://eprints.umm.ac.id/id/eprint/10524

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