分析地方财政管理的问责制和透明度对地方政府表现的影响

H. Husaini, Lisnawati Lisnawati
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引用次数: 26

摘要

本研究旨在证明问责制和透明度对明库鲁省地方政府区域财务管理绩效的影响。本研究采用问卷调查的方式收集数据,本研究采用的抽样方法是有目的抽样,抽样标准为明古鲁省政府的三级和四级梯队,section Accounting或section Bookkeeping on each Unit (SKPD)研究结果表明,财务管理问责制对明库鲁省地方政府绩效有显著的正向影响。这意味着更高的财务管理问责制将能够改善Bengkulu省地方政府的绩效。同样,财政管理透明度对地方政府绩效也有积极而显著的影响。在这种情况下,透明度越高的地方政府在财务管理方面的表现也会越好。通过增加所有现有单位财务管理的问责制和透明度,有望改善地方政府的绩效,从而促进建立善政。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALISIS PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH
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.
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