Abstract :
This research aims at analyzing the effect of performance audit done by the Local
Inspectorate and functional supercision in bolstering public accountability both
partially and simultaneously. This research is counducted at the Inspectorate of
the Government of Bandung City. The research method used is the statistics
descriptive method with quantitative approach. The population for this research is
every employee who works at the Inspectorate of the Government of Bandung
City which amounts to 78 people, while the sample for this research are the
Functional Official Auditor and the Supervisor of the Implementation of Regional
Government Affairs, which amounts to 52 people. Data is collected by means of
questionnaire given to each respondent in the sample. The result of this research
shows that there is a positive and significant effect from performance audit and
functional supervision to public accountability both partially and simultaneously.
Coefficient of determination shows that together performance audit and functional
supervision affects public accountability by 59,7%, while 40,3% is affected by
other factors which are not studied in this research.