Persepsi stakeholders terhadap transparansi dan akuntabilitas pengelolaan keuangan daerah: studi kasus di kab.Banyumas
Dwiningsih, Susetya (adv.Irwan Taufiq Ritonga, SE., M.Bus), Irwan Taufiq Ritonga, SE., M.Bus
2006 | Tesis | S2 Accounting-
This research is focused on the perception of stakeholders against transparency and accountability for carrying out financial in Banyumas District. The District Councils, Social Community Organizations, Professors Teachers and State Officials are represent as the stakeholders who carrying out financial district and taken as respondent.
This research is using descriptive methods. Sample is taken using purposive random sampling methods. The analysis tools used validity and reliability tests, descriptive statistic and ANOVA tests. Comparative Hypotheses are:
Hal: There are significant differences of stakeholder perception against transparency of carrying out financial district.
Ha2: There are significant differences of stakeholder perception against accountability of carrying out financial district
The conclusions of this research, the stakeholder perception against transparency are transparent with an average score 2,77. The stakeholder perception against accountability are also accountable with an average score 2,85. Statistic tests results of ANOV A concluded:
a There are significant differences of stakeholder perception against transparency of carrying out financial district.
b. There are significant differences of stakeholder perseption against accountability of carrying out financial district
The information needed by stakeholder is the calculation of budget realization in every set of district organization.
The suggestions proposed by this research for the next researchers whom perform the same research are:
a. Increase the volume of the stakeholders taken for sample
b. The next conducted researches are trying to look closer for stakeholders' closeness from carrying out financial district to their perceptions.
Kata Kunci : transparansi,akuntabilitas,transparancy,accountability,pengelolaan keuangan daerah,keuangan daerah
