Analisis Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah

Abstract

This study aims to prove the influence of accountability and transparency in the financial management of the performance of the local government area of the province of Bengkulu. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, namely Echelon III and Echelon IV, section Accounting or Section Bookkeeping on each Unit (SKPD) in the government of Bengkulu province. The results showed that the accountability of financial management and significant positive effect on the performance of the local government of Bengkulu province. This means that the higher accountability in financial management will be able to improve the performance of the local government of Bengkulu province. Similarly, the transparency of financial management, positive and significant effect on the performance of local government. In this case, the higher level of transparency in the financial management of local government performance will also be better. By increasing accountability and transparency in the financial management of all existing units expected to improve the performance of local governments in order to promote the establishment of good governance.

Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance

“…The opinion is a signal indicated to the principal that the agent has carried out his duties and responsibilities as the bearer of the citizen's mandate. "The results of this study also support Auditiya's (2013). The more accountable is the financial management, performance of government getting improved.…”

“…Research on the effect of transparency and accountability of local financial management on local government performance by Auditiya (2013) and Krisherdian (2015) proves the same result that transparency and accountability of local financial management have a positive and significant impact on local government performance. In the other hand, Astuti (2013) concluded that the transparency and accountability of local financial management do not bring effect on the performance of local governments.…”

Transparency in Village Fund Management (A Case Study in the Bang Haji Subdistrict, Central Bengkulu Regency)

“…This is evident from the lack of knowledge of the majority of the community about the work achievements or results of Village Fund (ADD) utilization. Auditya (2013) analyzed the implementation of accountability and transparency in the management of regional finances and its impact on the performance of the regional government of Bengkulu Province. The analysis results are as follows:…”

Pengaruh Kompetisi Politik dan Kekuatan Politik terhadap Transparansi Pengelolaan Keuangan Daerah

“…Jessica & Suhartono (2020) menemukan indeks transparansi pada Kab/Kota di Pulau Sumatra tahun anggaran 2018 sebesar 10,2%. Anisa (2021) di Pulau Sumatra tahun anggaran 2019 menemukan tingkat transparansi pengelolaan keuangan daerah sebesar 15,2%. Penelitian Sandunaez & Syafei (2022) menghitung indeks transparansi pengelolaan keuangan pemerintahan daerah di provinsi Jambi menunjukkan angka 37,50% dan 12,50% untuk tahun anggaran 2019 dan 2020 yang kemudian jika indeks tersebut diperingkatkan dan dikategorikan maka masuk dalam tingkat keterbukaan anggaran tidak cukup transparan.…”