The Influence of Accountability and “Berakhlak” Organizational Culture on Local Government Performance: Evidence from South Sumatera Province, Indonesia

Accountability and Organizational Culture can affect the performance of Local Government. Through the framework of the New Public Management theory, the South Sumatra Provincial Government, Indonesia, is considered to have been able to implement modifications of accountability and organizational culture from the old pattern to a more professional and less rigid pattern, which has an impact on changes in performance. This study attempts to analyze the magnitude of the influence of Accountability and Organizational Culture “BerAKHLAK” on the Performance of Local Government in South Sumatra Province, Indonesia. The results of the study found that Accountability and Organizational Culture “BerAKHLAK” have a positive and significant effect on Local Government Performance.