Sistem Informasi Pengelolaan Keuangan Daerah dan Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Publik

Abstract

The purpose of this study is to examine the effect of local financial management information system and the implementation of performance-based budgeting toward local government performance and public accountability. This research was motivated by empirical studies of local government performance and public accountability that are still diverse and inconclusive. Moreover, the performance assessment of local governments increasingly important as accountability to the central government and society. The research sample consisted of 74 employees of SKPD in Magelang City Government. SEM PLS used for analysis in this study. This study provides evidence that the local financial management information system and the implementation of performance-based budgeting have a positive effect on the performance of local government and public accountability. Furthermore, the good performance of local governments can increase the value of public accountability.