[ABSTRACT
The objective of this research is analyzing determinants accountability of local governments based on public choice theory The determinant factor accountability of local government consists of three main factors that represent the parties involved in the creation of local government rsquo s accountability they are the society the public officials mayor and bureaucrats These three parties are represented by the existence of civil society civil political processes and mechanisms as well as internal control in creating and overseeing the local government accountability The results of this study indicate that the three factors are broadly.

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ABSTRAK
Penelitian ini bertujuan untuk melihat faktor determinan akuntabilitaspemerintah daerah dengan menggunakan teori pilihan publik. Faktor determinanakuntabilitas pemerintah daerah terdiri dari tiga faktor utama yang mewakili pihakyang terlibat dalam penciptaan akuntabilitas pemerintah daerah yaitu masyarakat,pejabat publik, dan birokrat. Ketiga faktor tersebut diwakili oleh tingkatpendapatan,tingkat pendidikan dan tingkat pembangunan manusia serta faktor-faktorpolitik, dan faktor pengendalian internal dalam menciptakan dan mengawasiakuntabilitas pemerintah daerah. Hasil penelitian ini menunjukkan bahwa ketigafaktor tersebut secara garis besar berpengaruh terhadap penciptaan akuntabilitaspemerintah daerah, meskipun terdapat beberapa proksi yang tidak konsisten dalampenciptaan akuntabilitas seperti tingkat pendidikan, dan jangka waktu pemilu.;The objective of this research is analyzing determinants accountability of localgovernments based on public choice theory. The determinant factor accountability oflocal government consists of three main factors that represent the parties involved inthe creation of local government?s accountability, they are the society, the publicofficials (mayor), and bureaucrats. These three parties are represented by theexistence of civil society civil, political processes and mechanisms, as well asinternal control in creating and overseeing the local government accountability. Theresults of this study indicate that the three factors are broadly affect the creation oflocal government accountability, although there are some proxies that are notconsistent in the creation of accountability such as level of education, and the periodof the election.;The objective of this research is analyzing determinants accountability of localgovernments based on public choice theory. The determinant factor accountability oflocal government consists of three main factors that represent the parties involved inthe creation of local government’s accountability, they are the society, the publicofficials (mayor), and bureaucrats. These three parties are represented by theexistence of civil society civil, political processes and mechanisms, as well asinternal control in creating and overseeing the local government accountability. Theresults of this study indicate that the three factors are broadly affect the creation oflocal government accountability, although there are some proxies that are notconsistent in the creation of accountability such as level of education, and the periodof the election., The objective of this research is analyzing determinants accountability of localgovernments based on public choice theory. The determinant factor accountability oflocal government consists of three main factors that represent the parties involved inthe creation of local government’s accountability, they are the society, the publicofficials (mayor), and bureaucrats. These three parties are represented by theexistence of civil society civil, political processes and mechanisms, as well asinternal control in creating and overseeing the local government accountability. Theresults of this study indicate that the three factors are broadly affect the creation oflocal government accountability, although there are some proxies that are notconsistent in the creation of accountability such as level of education, and the periodof the election.]