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Judul: | Analisis Pelaporan Keuangan Sektor Publik dan Kinerja, Transparansi Serta Akuntabilitas Publik |
Penulis: | Theresia F. Sitanala & Adonis A. Batkunde || email: info@mail.unpatti.ac.id |
Jurnal: | Tanoar Vol. 5 no. 2 - hal. 24-33 Tahun 2007 [ LPM ] |
Keywords: | Performance, Transparancy, Accountability Public |
Abstract: | Especial target of autonomous execution and decentralization fiscal is create the good governance. Good governance marked with transparency, accountability public, participate, efficiency and effectivity and also the straightening of law. Therefore, strive to realize the good governance is by improving performance, transparency and akuntabilitas in public. finance management. Autonomy area also result the importance correction of accounting system of finance area and management of finance area. This correction represent the effort fulfill the demand of accountability public, transparency of local government for public finance management. Variable measurement use the instrument by 30 question item closed. To test the data quality from result of spreading questioner by a validity test using faetor loading and reliabilitas by using cronbach alpha, and analyse the data by using comparison test, test the mean, and t test. Assessment mount the performance measurement, transparency and akuntabilitas public of Local Government by executive, legislative and auditor obtained by result that storey; level of performance measurement, transparency and accountability public from Local Government as organizer of finance public very high or can be told very good. |
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