Pengaruh Kemandirian Daerah, Pertumbuhan Ekonomi, dan Belanja Modal terhadap Akuntabilitas Pemerintah Daerah (Studi Empiris pada Kabupaten / Kota Provinsi Jawa Tengah Tahun 2013- 2017)

This study aims to determine the effect of regional independence, economic growth, and capital expenditure on local government accountability in the Regency / City of Central Java Province in 2013-2017.The data used in this study are secondary data obtained through the official website of the Directorate General of Fiscal Balance (DJPK) www.djpk.kemenkeu.go.id and the Central Statistics Agency (BPS) www.bps.go.id. The dependent variable data in this study was obtained through the official website of the Semarang Audit Board (BPK) Semarang https://semarang.bpk.go.id LHP LKPD- BPK Representative of Central Java Province for Regencies / Cities in Central Java. Data used during the 2013- 2017 period. The sampling method used was purposive sampling and obtained 175 samples. The analysis technique used is Logistic regression with SPSS 22 facilities.The results of this study indicate that regional independence and economic growth do not affect the accountability of local governments. While capital expenditure affects the accountability of local government