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.

Keyword : Public Participant, Accountability and Government Financial Performance