[ABSTRAK
Skripsi ini membahas mengenai pengaruh kesejahteraan masyarakat yang diukurdari Indeks Pembangunan Manusia, tingkat pendidikan, kesehatan dan pendapatanmasyarakat serta fenomena politik dinasti dan jangka waktu pemilu dan hasilpemeriksaan audit terhadap opini audit pemerintah daerah di Indonesia padaperiode 2009?2011. Penelitian ini adalah penelitian kuantitatif dengan carameneliti parameter dari faktor kesejahteraan masyarakat, faktor politik dan faktorakuntansi pemerintahan. Hasil penelitian ini menyarankan bahwa peningkatantingkat pendidikan dan proses politik adalah salah satu faktor yang berpengaruhterhadp akuntabilitas pemerintahan daerah.

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ABSTRACT

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ABSTRACT
This thesis discusses about human development index as complex parameter of wealth, education and longevity, dynasty politic phenomenon and electoral time and also audit finding toward audit opinion of local government in Indonesia period 2009-2011. This study using a quantitative metodolofy to research the complex phenomenon based on agency theory and new public management. The conclusion of this thesis show that education and political factor are the most matter which affecting the accountability of loval government in Indonesia.;This thesis discusses about human development index as complex parameter of wealth, education and longevity, dynasty politic phenomenon and electoral time and also audit finding toward audit opinion of local government in Indonesia period 2009-2011. This study using a quantitative metodolofy to research the complex phenomenon based on agency theory and new public management. The conclusion of this thesis show that education and political factor are the most matter which affecting the accountability of loval government in Indonesia.;This thesis discusses about human development index as complex parameter of wealth, education and longevity, dynasty politic phenomenon and electoral time and also audit finding toward audit opinion of local government in Indonesia period 2009-2011. This study using a quantitative metodolofy to research the complex phenomenon based on agency theory and new public management. The conclusion of this thesis show that education and political factor are the most matter which affecting the accountability of loval government in Indonesia., This thesis discusses about human development index as complex parameter of wealth, education and longevity, dynasty politic phenomenon and electoral time and also audit finding toward audit opinion of local government in Indonesia period 2009-2011. This study using a quantitative metodolofy to research the complex phenomenon based on agency theory and new public management. The conclusion of this thesis show that education and political factor are the most matter which affecting the accountability of loval government in Indonesia.]