Pengaruh Partisipasi Publik Dan Akuntabilitas Terhadap Kinerja Keuangan Daerah (Studi Empiris Pada SKPD di Kabupaten Pesisir Selatan)
Abstract: This study aims to
test and provide empirical evidence on: 1) The effect of Public Participant on
Government financial performance. 2) The effect of Accountability on Government
financial performance. This study classified the causative research. The
population is All SKPD in Pesisir Selatan. The data used are Primary data.
Methods of data collection using questionnaires. Analysis using multiple linear
regression.
Results significant level of 5%, then the results of this study
concluded: (1) Public participant is significant and positive impact on
government financial performance at SKPD in Pesisir Selatan district with t
> t table is 3,096 > 1,922 and (sig 0,003 < 0,05). (2) Accountability
is significant and positive impact on government financial performance at SKPD
in Pesisir Selatan district with t > t table is 2,179 > 1,922 and (sig
0,032 < 0,05).
Suggestions for this study include: 1) The government must be better in
providing a part on public participation, so as to create a good example as
supervision of public convenience in accessing the documents on budget policy.
Also, the government must be more responsive to the wishes and needs of the
public in order to achieve the objectives in carrying out a good governance.
The government should also make improvements continuously so that local
financial performance can be improved. 2) Regarding public accountability is
already best considered , but the access granted is still a little slow in the
delivery of information public-policy. Therefore, we recommend that the
government should be accountable for its performance in completing the
financial statements. In addition, the government also should be maximal in
implementing the programs of the budget, in order to benefit from the
implementation of programs / activities that can be perceived by society. This
is very important, because then we can sees extent of government accountability
in implementing performance. 3) For further research, it can be done with other
methods to obtain complete data, for example by conducting direct interviews
with respondents in the questionnaire so that respondents better reflect the
actual answer. 4) researchers who will conduct further research, preferably
expanded sample or researcher can choose a others place out of Pesisir Selatan
District.
Penulis: Imam Arif Perdana
Kode Jurnal: jpakuntansidd150505
