Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah

Abstract

Accountability and transparency of government agencies are an essential part to creating good governance. This research was conducted to determine the effect of management commitment and legislative mandate (regulation) on accountability and transparency in government agencies (SKPD) regency/city in the special region of Yogyakarta. This research is a quantitative study with the population are covering all government organization employees in Yogyakarta. The sampling technique is using a purposive sampling method with specific criteria. The hypothesis was testing using SEM-PLS. Analysis of research data involved 120 officials of all SKPD in Yogyakarta. The study shows that commitment to management has a significant effect on ac- countability and transparency. Regulation has a significant effect on transparency but does not affect the accountability of government agencies