Pengaruh Pengawasan Keuangan Daerah Dan Akuntabilitas Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Kota Makassar

Abstract

This study aimed to determine whether there is positive and significant correlation between the area of ​​financial control and accountability of financial management of local government performance in Makassar city government.

Collecting data using primary data obtained from questionnaires using simple random sampling technique . The population is all SKPD within the scope of the Government of Makassar number 59 on education , while the samples taken are 54 respondents . The results of the questionnaire have diujivaliditas and reliability , also tested the assumption of normality assumptions of classical form and assumptions heterokedastisitasnya . Methods of data analysis using multiple linear regression techniques .

The results showed that the hypothesis is accepted because the test results were positive and significant hypotheses . This means that the area of financial control and accountability of financial management and significant positive effect on the performance of local government