ANALISIS AKUNTABILITAS PUBLIK BERDASARKAN ASPEK PENGENDALIAN INTERN, BUDAYA ORGANISASI, DAN KEPEMIMPINAN(Studi pada BAZNAS dan LAZ Se-Eks Karesidenan Surakarta)

ABSTRACT This study aims to examine the effect of internal control, organizational culture, and leadership to the public accountability at BAZNAS and LAZ in Surakarta Residency. Dependent variable in this research is publicaccountability. While the independent variables are internal control, organizational culture, and leadership. The population in this study is director and chairman of finance selection at each of BAZNAS and LAZ in Surakarta Residency. The sample method used is purpossive sampling, and obtained 57 respondents. The data in this study was taken by using questionnaires distributed to BAZNAS and LAZ in Surakarta Residency. And the analytical method used in this study is multiple regression. The results test of this study indicate that internal control has positive effect and significant on the public accountability. Organizational culture not identification because canceled in the last test. And, leadership has positive effect and significant on the public accountability. Keyword : public accountability, internal control, organizational culture, leadership