Pengaruh Akuntabilitas keuangan terhadap kinerja birokrasi pada Dinas Kebudayaan dan Pariwisata Kota Bandung tahun 2014-2018

Accountability will encourage the performance of the bureaucracy in the Government to work optimally in carrying out government programs as well as in public policy making, therefore government agencies both central and regional must account for the results of their performance to the public. So from that this study aims to determine how much influence financial accountability has on bureaucratic performance at the Bandung City Culture and Tourism Office for 2014-2018. The variables in this study are financial accountability and bureaucratic performance. In this study the method used is a quantitative research method using data retrieval techniques using survey methods with questionnaire surveys or questionnaire surveys. The population in this study were employees of the Bandung Culture and Tourism Office with a sample of 83 people. In sample selection using the Probability Sampling technique with Simple Random Sampling. The data analysis technique used in this study uses simple linear regression analysis, correlation coefficient, coefficient of determination, and t test using SPSS for Windows version 25.0. The results of the calculation that the regression coefficient of financial accountability variable of 0.475 states that every 1% increase in the value of Financial Accountability, the Performance of the Bureaucracy will increase by 0.475. The regression coefficient is positive, so it can be said that the direction of the influence of variable X on y is positive. The calculation results of the correlation coefficient between financial accountability (X) on bureaucratic performance (Y) of 0.684 with a significance level of 0.000. based on interpretation guidelines, this value shows a strong level of correlation. The results of the coefficient of determination of Financial Accountability on Bureaucratic Performance calculated by the coefficient of determination is 0.468 or 46.8%. Thus the effect of Financial Accountability on Bureaucracy Performance is 46.8%, and the remaining 53.2% is influenced by other factors. the results of t test obtained t count of 8.436> t table 1.993 with a significance level of 0.000. So Ho is rejected and Ha is accepted. This means that Financial Accountability affects the performance of the bureaucracy