PENGARUH KOMPETENSI APARATUR PEMERINTAH DAERAH, MOTIVASI KERJA DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kota Pekanbaru)

Abstract

This research is aimed to examine (1) effect of Competence Of The Government Apparatus on Performance Accountability Of Local Government Agencies, (2) effect of Work Motivation on Performance Accountability Of Local Government Agencies, and (3) effect of Adherence To Laws And Regulations on Performance Accountability Of Local Government Agencies. This research was carried out on 43 working units are located in Pekanbaru City. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 129 respondents, and successfully recovered the complete answer is obtained from 83 respondents. Data collected from 83 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus and Work Motivation affect the performance accountability of government agencies, but variables of Adherence To Laws And Regulations not effect the performance accountability of government agencies.

Keyword : Performance Accountability Of Local Government Agencies, Competence Of The Government Apparatus, Work Motivation, Adherence To Laws And Regulations