?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KARAKTERISTIK+PEMERINTAH+DAERAH+TERHADAP+AKUNTABILITAS+KINERJA+PEMERINTAH+DAERAH+%0D%0A(Studi+Pada+Pemerintah+Daerah+Kabupaten%2FKota+Di+Indonesia)&rft.creator=Ganjar+Asdi+Sudrajat%2C+1511031133&rft.subject=HF5601+Accounting&rft.description=Abstrak%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+karakteristik+pemerintah+daerah+terhadap+akuntabilitas+kinerja+pemerintah+daerah.+Karakteristik+pemerintah+daerah+sebagai+variabel+independen+terdiri+dari+variabel+ukuran+pemerintah+daerah%2C+tingkat+kemandirian+pemerintah+daerah%2C+belanja+daerah%2C+dan+ukuran+legislatif.+Akuntabilitas+kinerja+sebagai+variabel+dependen+diukur+dengan+menggunakan+hasil+evaluasi+akuntabilitas+kinerja+pemerintah+daerah+yang+terbitkan+oleh+Kementerian+Pendayagunaan+Aparatur+Negara+dan+Reformasi+Birokrasi.+%0D%0A%0D%0ADengan+menggunakan+metode+analisis+regresi+linier+berganda+terhadap+420+pemerintah+daerah+kabupaten%2Fkota+di+Indonesia+tahun+2015%2C+hasil+pengujian+menunjukkan+bahwa+variabel+tingkat+kemandirian+pemerintah+daerah+dan+ukuran+legislatif+berpengaruh+positif+dan+signifikan+terhadap+akuntabilitas+kinerja+pemerintah+daerah%2C+sedangkan+variabel+ukuran+pemerintah+daerah+dan+belanja+daerah+tidak+berpengaruh+terhadap+akuntabilitas+kinerja+pemerintah+daerah.%0D%0A%0D%0A%0D%0AKata+kunci+%3A%09Karakteristik+pemerintah+daerah%2C+akuntabilitas+kinerja%2C+reformasi+birokrasi%2C+Laporan+Akuntabilitas+Kinerja+Instansi+Pemerintah+(LAKIP)%2C+Sistem+Akuntabilitas+Kinerja+Instansi+Pemerintah+(SAKIP)%0D%0A%0D%0A%0D%0AAbstract%0D%0A%0D%0AThe+purpose+of+this+research+is+to+examine+the+effect+of+local+government%E2%80%99s+characteristics+to+the+accountability+of+local+government%E2%80%99s+performance.+The+characteristics+of+local+government+as+independent+variables+consist+of+the+size+of+local+government%2C+financial+independence%2C+governmental+spending%2C+and+the+size+of+the+legislature+as+variables.+The+accountability+performance+as+the+dependent+variable+is+measured+by+the+result+of+accountability+performance+published+by+Ministry+of+Administrative+and+Bureaucratic+Reform.+%0D%0A%0D%0ABy+using+multiple+regression+analysis+on+420+samples+of+local+government+regency%2Fcity+in+Indonesia+for+year+2015%2C+the+result+shows+that+the+financial+independence+of+local+government+and+size+of+legislature+have+positive+and++significant+effect+on+the+accountability+of+local+government%E2%80%99s+performance%2C+while+the+size+of+local+government+and+governmental+spending+have+no+significant+effect+on+the+accountability+of+local+government%E2%80%99s+performance.+++++++%0D%0A%0D%0A%0D%0AKeywords+%3A%09Characteristic+of+local+government%2C+the+accountability+performance%2C+bureaucratic+reform%2C+local+government%E2%80%99s+performance+accountability+report+(LAKIP)%2C+local+government%E2%80%99s+performance+accountability+system+(SAKIP)+%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28031%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28031%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28031%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Ganjar+Asdi+Sudrajat%2C+1511031133++(2017)+PENGARUH+KARAKTERISTIK+PEMERINTAH+DAERAH+TERHADAP+AKUNTABILITAS+KINERJA+PEMERINTAH+DAERAH+(Studi+Pada+Pemerintah+Daerah+Kabupaten%2FKota+Di+Indonesia).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28031%2F