Tanah Datar District Government Accountability in Presenting Information on Local Government Implementation Reports (LPPD)
DOI:
https://doi.org/10.30631/tpj.v3i1.1369Keywords:
Accountability, Local Government, LPPDAbstract
The opinion of The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia) on the financial reports of the local government of Tanah Datar Regency for ten consecutive years has always received the reasonable without exception (WTP) predicate. The achievement of this WTP opinion cannot be separated from the commitment of all levels of the Government Tanah Datar Regency in managing and administering regional finances, which also can be displayed through the Regional Government Implementation Report (LPPD). LPPD is one of the obligations of the Regional Government as mandated in article 69 paragraph 1 and article 71 paragraph 2 of Law No. 23 of 2014 concerning Regional Government. This study aims to determine the accountability of the Tanah Datar Regional Government in presenting the LPPD information. This research uses descriptive research with a qualitative approach. The results of this study indicate that the local government's committed to promote good governance by preparing government reports in an accountable manner and presenting local government information which is published to the public in a responsible manner. The implementation of the accountability principles namely transparency, liability, responsibility, control and responsiveness has been going well
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