PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA INSTANSI BADAN PENDAPATAN DAERAH (BAPENDA) OKU

Abstract

The purpose of this research was to determine the influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU. The method of analysis used in this research was multiple linear regression, hypothesis testing and coefficient of determination. Data used was primary data in the form of a questionnaire distributed to employees of the BAPENDA OKU, then data management methods and analysis using the SPSS 26 program.
The results of this research indicated that accountability and transparency had a significant influence on the performance of the Regional Revenue Agency (BAPENDA) OKU, both individually and simultaneously. The categorization of the Regional Revenue Agency based on the population was 116 employees, and the sample taken was 54 employees. To determine the sample, the Slovin formula was used.
The value of the coefficient of determination, which was adjusted, showed that the contribution of accountability and transparency was 79.8%, while 20.1% was influenced by other variables not included in this research. There were limitations of this research using data collection techniques by distributing questionnaires and not using secondary data. The influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU should have been strengthened and made more transparent to create a great confidence in the community towards the services provided by the Regional Revenue Agency (BAPENDA) OKU.