Amelia, Hilda Lisa (2025) PENGARUH PARTIPASI, TRANSPARANSI, DAN AKUNTABILITAS TERHADAP KINERJA KEUANGAN (Studi Empiris pada DINKOPUMDAG; DISBUDPORAPAR; DPMPTSP Kota Surabaya Tahun 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The public sector government has the primary responsibility to create societal welfare through optimal service delivery. Key principles of good governance, such as participation, transparency, and accountability, are believed to improve the efficiency and effectiveness of public financial management, including within local governments like the city of Surabaya. This study focuses on several agencies, namely DINKOPUMDAG, DISBUDPORAPAR, and DPMPTSP, which have not fully implemented these good governance principles. The study aims to evaluate the influence of participation, transparency, and accountability on the financial performance of these three institutions using a quantitative approach with SEM-PLS analysis techniques. The results indicate that not all independent variables affect the financial performance of local governments. The variable of public participation does not have a significant effect on financial performance, suggesting that public involvement in the budget management process has not been sufficiently effective in driving optimal fiscal performance. Conversely, transparency and accountability have been shown to have a positive and significant impact on financial performance. Transparency provides access to information and enhances public oversight, while accountability promotes greater efficiency and stronger responsibility in budget implementation.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Hilda Lisa Amelia | ||||||||
| Date Deposited: | 09 Sep 2025 03:27 | ||||||||
| Last Modified: | 09 Sep 2025 03:27 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42339 |
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