PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (AKIP)

Mycheline Popy Mandasari, 2014; The influence of public sector accounting, and oversight of performance accountability of local government institutions (Bekasi mayor case study). Supervisor: (1) Ratna Anggriani ZR, SE., Akt, M.Si (II) Yunika Murdayanti, SE., M.Si, M. Ak Implementation of good governance during the reform demands a paradigm shift to think and act for all elements of the state bureaucracy both central and local levels. Change the view thinking is directed to produce a transparent public financial management, accountability, and support effective community participation and the supremacy of law in the State finance and improve government performance. This study aims to demonstrate empirically the effect of public sector accounting, and oversight of performance accountability of local government agencies. The sample used in this study is as much as 55 respondents ie the SKPD (Unit Sales Tools Regional) in Bekasi Mayor. Prior to the tests to answer the hypothesis, first made after the classic assumption test, to answer the research hypotheses using multiple regression analysis. Based on the results, it can be concluded that the independent variables in this study, namely the public sector accounting and supervisory accountability affect the efficiency of the performance of local government agencies. Keywords: public sector accountability, oversight and accountability of the performance of government agencie