EFFECT OF PRESENTING THE FINANCIAL STATEMENTS WITH TRANSPARENCY AND ACCOUNTABILITY AS A PEMEDIATOR ON PERFORMANCE LOCAL GOVERNMENT

 ABSTRACT

This study aimed to determine the effect of financial statement presentation with transparency and accountability as a pemediator on the performance of Local Government of Bengkulu Selatan District. Design is research conducted with the aim to know and able to explain the characteristics of variables studied in a situation. The samples taken are financial management officer at 39 office in South Bengkulu Regency. This study used census methode. Data analysis using multiple linear regression test. The result of the research shows that: 1) There is influence of Presentation of Financial Statement to Government Performance obtained by significance hence directly there is significant influence of Presentation of Financial Statement to Government Performance, 2) There is influence of Presentation of Financial Statement to Transparency obtained by significance value Presentation of Financial Statement, hence directly there is significant influence Presentation of Financial Statement to Transparency, 3) There is influence of Transparency to Government Performance obtained by significance of Transparency, hence directly there is significant influence Transparency to Performance Government, 4) There is influence Presentation of Financial Statement to Accountability obtained value significance Presentation of Financial Statement, hence directly there is significant influence Presentation of Financial Statement to Accountability, 5) Accountability of Government Performance is found that Accountability significance, then there is a significant influence of Accountability to Government Performance, and 6) There is no indirect influence between the presentation of financial statements on the performance of the district government of Bengkulu Selatan through transparency, Therefore, the presentation of good financial statements has an impact on government performance 7) There is no indirect influence between the presentation of financial statements on the performance of South Bengkulu district government through accountability. Therefore, the presentation of good financial statements has an impact on government performance.

Keywords: Presentation of Financial Statements, Transparency, Accountability, Government Performance

(1) Candidate of Magister Manajemen

(2) Lecturer

 

Tinggalkan Balasan

Isikan data di bawah atau klik salah satu ikon untuk log in:

Logo WordPress.com

You are commenting using your WordPress.com account. Logout /  Ubah )

Foto Google

You are commenting using your Google account. Logout /  Ubah )

Gambar Twitter

You are commenting using your Twitter account. Logout /  Ubah )

Foto Facebook

You are commenting using your Facebook account. Logout /  Ubah )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.