PENGARUH AKUNTABILITAS PUBLIK TRANSPARANSI PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI KABUPTEN SIGI

ABSTRACT
Selvia, Req. Number C 301 14 305, Research Title : "The Influence of Public
Accountability, Transparency of Financial Reporting and Organizational Culture
on Organizational Performance at Witness OPD".
This study aims to determine the effect of public accountability,
transparency of financial reporting and organizational culture on organizational
performance in Organizational of Regional Device Kabupaten Sigi. This type of
research is survey research. Population in this research is employee that exist at
Organization of Regional Device (OPD) of Regency of Sigi with sample counted
48 respondents. The sampling technique uses incidental sampling. Data collection
techniques through questionnaires, observations, and literature studies. Data
analysis method used is multiple linear regression analysis method.
The results show that public accountability, transparency of financial
reporting and organizational culture simultaneously have a significant effect on
organizational performance. Public accountability has no significant effect on
organizational performance. Financial reporting transparency has a significant
effect on organizational performance. Organizational culture has no significant
effect on organizational performance.
Keywords : Public Accountability, Transparency of Financial Reporting,
Organizational Culture, and Organizational Performance