Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Bengkalis
Keywords:
Accountability, Transparency, Regional Government PerformanceAbstract
The aim of this research is to analyze the influence of accountability and transparency in regional financial management on the performance of the Bengkalis Regency regional government. The population in this study are employees involved in financial management in all Regional Work Units (SKPD) of the Bengkalis Regency government. The samples in the research were Echelon 3 and Echelon 4 officials in the Bengkalis Regency Government SKPD. The sampling technique used was purposive sampling. Data collection techniques using questionnaires and distribution using Google Form. The data analysis technique in this research is Structural Equation Modeling (SEM) using SmartPLS 3.0 as a data processing tool. The results of this research show that accountability and transparency have proven to influence the performance of the Bengkalis Regency regional government. The Adjusted R Square value is 0.759, meaning that 75.9% of the dependent variable on regional government performance is influenced by the independent variables consisting of accountability and transparency.
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