PENGARUH AKUNTABILITAS, TRANSPARANSI, KINERJA KEUANGAN PEMERINTAH TERHADAP KINERJA APARATUR PEMERINTAH DESA

This research aimed to find out the effect of accountability, transparency, and government financialperformance on the local government apparatus performance, especially in Sidoarjo district. The research wasquantitative. While, the data collection technique used probability sampling. Meanwhile, the samplingtechnique used simple random sampling. This research uses a sample of village officials in several village officeslocated in Sidoarjo Regency. In line with, there were 150 respondents on 30 villages, from 10 sub-districts inSidoarjo district; as sample. Moreover, the data were primary with questionnaires as the instrument.Furthermore, the data analysis technique used PLS (Partial Least Square) with Smart PLS 0.3. The researchresult concluded accountability had positive and significant effect on the local government apparatusperformance. Likewise, government financial performance had positive and significant effect on the localgovernment apparatus performance, especially in Sidoarjo district. In addition, accountability had positive andsignificant effect on the government financial performance. Likewise, transparency had positive and significanteffect on the government financial performance, especially in Sidoarjo disrrict. On the other hand, transparencyhad positive but insignificant effect on the local government apparatus performance, especially in Sidoarjodistrict.Keywords: accountability, transparency, government financial performance, government performance.