Mbipi, Saverius Dhuri (2021) Analisis pengaruh pengelolaan keuangan daerah, transparansi dan akuntabilitas pelaporan keuangan daerah terhadap kinerja satuan kerja perangkat daerah Kota Malang. Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as financial reporting accountability, effectiveness of internal and external supervision, and performance of Regional Apparatus Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of controlling the implementation of the budget, transparency and accountability of financial reporting on the performance of the Regional Government Work Units. The type of research used is explanative. The number of samples in this study were 32 respondents. The data collection technique used a questionnaire in the form of statements along with the answer scores using a Likert scale of 1 to 5. The analysis technique used descriptive analysis and multiple linear regression analysis.
Regional financial management which includes; the effectiveness of financial planning, budgeting process, characteristics of budget target clarity and control affect the performance of Regional Apparatus Work Units. While the transparency and accessibility of regional financial reporting, and accountability of regional financial reporting have no effect on the performance of the Regional Apparatus Work Unit.

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