ANALYSIS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE, EVIDENCE FROM INDONESIA

Abstract

The Purpose of this research is to test the impact of transparency and accountability to financial performance local government of Gorontalo. The Research approach used is an explanation with survey method of selecting the population of the organizational work device of the city of Gorontalo, with sample withdrawal using the purposive sampling method as many as 30 respondents. The exposure of an independent variable to the dependent variable using multiple regression analyses, data processing uses SPSS. Data analysis begins with testing the validity, reliability, and normality of each of the variables examined and subsequently conducted testing requirements of the classic assumption analysis test requirement consisting of a test multicollinearity, heterokedastisity test and autocorrelation. To test hypothesis carried out a partial T-test and simultaneous F test, a related Corps regression testand determination.The results showed that Transparency and accountability effect positively and significantly on financial performance, both in partial and simultaneous, with large contributions from variables Independent of dependent variables, therefore it’s advisable that the attention to transparency and accountability increasingly get the attention of the government as a decision maker in order to increase the regional financial performance.