"Pengaruh Audit Kinerja Sektor Publik Terhadap Akuntabilitas Publik Dengan Pengawasan Fungsional Sebagai Variabel Moderating " (Studi Empiris pada SKPD Pemerintah Kota Malang)

Abstract

; "> ABSTRACT
In this era, along with the demands of society in order to Public Sector Organizations is
maintaining quality, professionalizm, public accountability and value for money in carrying out its
activities as well as to ensure public accountability by public sector organism. Then required audit
toward public sector organization. The purpose of this research is to know “How the influence of
Public Sector Performance Audit toward Public Accountability, how the influence of Functional
Supervisior toward Public Sector Performance Audit influencing Public Accountability, and how the
influence of Functional Supervisior toward the relationship between Public Sector Performance Audit
and Public Accountability on SKPD in the Government of Malang Cityâ€.The population in the
research is all of SKPD in the Government of Malang City. The samples that used were Head Office of
SKPD in Malang City by purposive sampling method. Types of data used are primary data. The data
analysis was used by multiple linier regression analysis. The result of this research shows that Public
Sector Performance Audit, Functional Supervisior partially and Functional Supervisior and Public
Sector Performance Audit have influence toward Public Accountability. And the Public Sector
Performance Audit and Functional Supervisior simultaneosly have influence toward Accountability
Public.
Keyword : Public Sector Performance Audit, Accountability Public, Functional Supervisior