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Abstrak :
Meningkatkan kualitas pelayanan publik merupakan tanggung jawab pemerintah, beserta aparatur pemangku kepentingan, untuk terciptanya produk layanan yang efektif, efisien, dan akuntabel. Tujuan penelitian untuk mengetahui pelaksanaan pelayanan publik di Dinas Kependudukan dan Catatan Sipil (Disdukcapil) Kota Bandung, mengukur tingkat kepuasan masyarakat, dan memberikan saran perbaikan terhadap kualitas pelayanan publik di Disdukcapil Kota Bandung. Metode penelitian yang digunakan adalah pendekatan campuran (mixed methods) dengan teknik pengumpulan data kuesioner, wawancara, dan studi dokumentasi, serta teknik pengambilan sampel menggunakan accidental sampling. Teknik analisis data kuantitatif menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dan kualitatif menggunakan Miles and Huberman. Hasil penelitian menunjukkan bahwa kualitas pelayanan publik terhadap kepuasan masyarakat pada Disdukcapil Kota Bandung sudah baik. Namun, terdapat beberapa aspek prioritas untuk diperbaiki. Pada penelitian ini diberikan beberapa masukan terhadap tiga indikator, yaitu waktu pelayanan; kompetensi pelaksana; penanganan pengaduan; saran; serta masukan. Hal yang harus dilakukan untuk peningkatan kualitas pelayanan publik pada Disdukcapil Kota Bandung, yaitu membuat pelayanan terpadu satu pintu guna mengatasi penumpukan antrean yang kerap kali terjadi dan menyelenggarakan pelatihan guna meningkatkan kualitas Sumber Daya Manusia (SDM), khususnya pada bagian pelayanan

Abstrak :
Skripsi ini membahas mengenai kualitas pelayanan publik dengan studi kasus pelayanan e-KTP di Kecamatan Cikarang Pusat Kabupaten Bekasi. Tujuan dari skripsi ini adalah untuk mengetahui bagaimana kualitas pelayanan e-KTP di Kecamatan Cikarang Pusat berdasarkan konsep dan teori yang relevan. Selain itu skripsi ini bertujuan untuk menjabarkan kendala yang dihadapi dalam pelayanannya. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan post-positivist dengan jenis penelitian deskriptif serta metode pengumpulan data berupa mix method. Berdasarkan konsep dimensi pelayanan publik Valerie A. Zeithaml dan Marry Jo Bitner yang meliputi dimensi tangible, dimensi reliability, dimensi responsiviness, dimensi assurance, dan dimensi empathy, kualitas pelayanan publik yaitu pelayanan e-KTP di Kecamatan Cikarang Pusat Kabupaten Bekasi sudah cukup baik pada tahun 2017, namun terdapat satu dimensi yang mendapatkan nilai buruk, yaitu dimensi assurance.

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This thesis discusses the quality of public service with case study of e KTP services in Kecamatan Cikarang Pusat of Kabupaten Bekasi. This thesis aims to know how the quality of e KTP services in Kecamatan Cikarang Pusat based on relevant concepts and theories. In addition, this thesis aims to describe the obstacles encountered in the service. The approach used in this research is post positivist approach with descriptive research type and data collection method in the form of mix method. Based on the concept of public service dimension Valerie A. Zeithaml and Marry Jo Bitner covering tangible dimension, reliability dimension, responsiveness dimension, assurance dimension, and empathy dimension, public service quality is e KTP services in Kecamatan Cikarang Pusat of Kabupaten Bekasi is good enough in year 2017, but there is one dimension that gets a bad score, namely the assurance dimension.

Abstrak :
Skripsi ini membahas tentang kualitas Pelayanan Surat Izin Usaha Perdagangan (SIUP) pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Depok. Penelitian yang digunakan adalah pendekatan kuantitatif yang didasarkan pada tujuan penelitian deskriptif dan menggunakan metode survei dalam penelitian ini. Penilaian hasil berupa jawaban kuesioner dan wawancara yang tidak mendalam menggunakan skala likert. Populasi dalam penelitian ini adalah 2.434 orang dan sampel dalam penelitian ini adalah 100 orang dan dalam pengumpulan data digunakan teknik random sampling. Dalam menganalisis data dalam penelitian ini menggunakan teknik distribusi frekuensi. Dalam penelitian ini dijelaskan bahwa penilaian kualitas pelayanan yang diberikan oleh Dinas Penanaman Modal dan Pelayanan Terpadu Kota Depok sudah baik. ......This thesis discusses the quality of the Trading Business License (SIUP) Service at the Depok City Investment and One Stop Integrated Service (DPMPTSP). The research used is a quantitative approach which is based on descriptive research objectives and uses survey methods in this study. Assessment results in the form of answers to questionnaires and interviews that are not in-depth using a Likert scale. The population in this study was 2,434 people and the sample in this study was 100 people and random sampling was used to collect data. In analyzing the data in this study using a frequency distribution technique. In this study, it is explained that the assessment of the quality of services provided by the Depok City Investment and Integrated Service Office is good.

Abstrak :
Pelaksanaan antrian pendaftaran pembuatan paspor secara online merupakan salah satu program keimigrasian yang dilakukan oleh pemerintah. Hal ini sesuai dengan Peraturan Menteri Hukum dan Hak Asasi Manusia RI Nomor 8 Tahun 2014 Tentang Paspor Biasa dan Surat Perjalanan Laksana Paspor. Hal ini yang mendorong dilakukannya penelitian ini yang bertujuan untuk menganalisis kualitas dan faktor-faktor yang mempengaruhi pelayanan pembuatan paspor secara online di kantor imigrasi kelas I khusus Jakarta Timur dengan merujuk teori model Egovqual Papadomichelakki & Mentzas (2012). Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif, teknik pengambilan data dilakukan dengan kuisioner, wawancara mendalam, observasi langsung serta studi pustaka. Hasil penelitian menunjukkan bahwa kualitas pelayanan dalam pembuatan paspor secara online di Kantor Imigrasi Kelas I Khusus Jakarta Timur mendapat kepercayaan yang tinggi dari masyarakat. Hal ini ditunjukkan dengan hasil olah data terhadap kuisioner yang menunjukkan dimensi trust mendapatkan penilaian paling tinggi pada indikator Tr1 yaitu password dan id pemohon terakuisis dengan baik oleh sistem dalam website, sedangkan dimensi reliability mendapatkan penilaian paling rendah pada indikator Rl2 yaitu website dapat digunakan kapanpun atau online 24 jam. ......The implementation of the online passport registration queue is one of the immigration programs carried out by the government. This is in accordance with the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 8 of 2014 concerning Ordinary Passports and Travel Letters Like Passports. This is what prompted this study which aims to analyze the quality and factors that influence online passport making services at the Class I immigration office specifically in East Jakarta by referring to the theory of the Egovqual Papadomichelakki & Mentzas (2012) model. The research approach used is a quantitative approach, data collection techniques are carried out by questionnaires, in-depth interviews, direct observation and literature study. The results showed that the quality of service in making passports online at the Class I Immigration Office for East Jakarta received high trust from the public. This is indicated by the results of data processing on the questionnaire which shows the trust dimension gets the highest rating on the Tr1 indicator, namely the password and applicant id are well acquired. by the system on the website, while the reliability dimension gets the lowest rating on the Rl2 indicator, namely the website can be used anytime or online 24 hours.

Abstrak :
Dihapusnya rute KRL Bogor–Kampung Bandan dan Cikarang–Jakarta Kota mengharuskan sebagian penumpang untuk transit di Stasiun Manggarai. Penelitian ini bertujuan untuk mengetahui kualitas pelayanan kereta rel listrik Jabodetabek pasca perubahan rute dan pola transit di Stasiun Manggarai. Teori yang digunakan adalah evaluation of the railway service quality oleh Eboli, Fu, & Mazulla dengan dimensi: safety, cleanliness, comfort, service, other, information, dan personnel menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan adalah mixed method melalui survei, wawancara, observasi, dan studi kepustakaan. Dari pengumpulan data, diperoleh sebanyak 106 responden survei, 6 narasumber wawancara. Penilaian kualitas pelayanan dalam penelitian ini terbagi dalam kategori: sangat tidak puas, puas, dan sangat puas. Kualitas pelayanan dari dimensi safety, comfort, other, dan information termasuk memuaskan. Dimensi pelayanan yang tergolong sangat memuaskan adalah cleanliness, service, dan personnel. Secara keseluruhan, kualitas pelayanan KRL dinilai memuaskan, namun masih ditemui berbagai masalah yang perlu ditindaklanjuti. ......The elimination of the Bogor–Kampung Bandan and Cikarang–Jakarta Kota commuter line requires some passengers to transit at Manggarai Station. This study aims to determine the service quality of Jabodetabek commuter line after the shift of routes and transit patterns at Manggarai Station. The evaluation of the railway service quality by Eboli, Fu, & Mazulla is used with quantitative approach. The data collection technique used is mixed method through surveys, interviews, observations, and literature studies. From data collection, 106 survey respondents and 6 interview sources were obtained. The assessment of service quality in this study is divided into categories: very dissatisfying, satisfying, and very satisfying. The dimensions of safety, comfort, other, and information is valued as satisfying. The dimensions of service classified as very satisfying are cleanliness, service, and personnel. Overall, the quality of KRL services is considered satisfactory, but there are various problems ought to be resolved.

Abstrak :
Permintaan masyarakat akan pelayanan publik yang memadai semakin meningkat seiring dengan banyaknya kebutuhan yang harus dipenuhi. Mal Pelayanan Publik (MPP) hadir sebagai upaya mengintegrasikan pelayanan dalam rangka penyelenggaraan pelayanan publik yang lebih baik. Penelitian ini mengkaji tentang kualitas pelayanan publik pada Mal Pelayanan Publik di Kabupaten Purbalingga berdasarkan penilaian penguna untuk mengetahui kesenjangan antara harapan dan kenyataan pelayanan yang diterima oleh pengguna layanan. Penelitian ini menggunakan teori Service Quality (SERVQUAL) dari Parasuraman, Zeithaml, dan Berry (1988) dengan lima dimensi mencakup dimensi tangible, responsiveness, reliability, assurance, dan empathy untuk mengukur kualitas pelayanan. Selain itu, penelitian ini juga menggunakan gap analysis untuk mengetahui kesenjangan antara harapan dan kenyataan pelayanan yang diterima oleh pengguna dilanjutkan dengan penyajian diagram kartesius untuk mengetahui pencapaian dari setiap indikator sekaligus sebagai tolak ukur untuk melakukan perbaikan maupun pengembangan mutu pelayanan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data mixed method melalui survei kepada 100 responden, wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa kualitas pelayanan publik pada Mal Pelayanan Publik di Kabupaten Purbalingga adalah baik, meskipun masih terdapat gap antara harapan dan kenyataan pelayanan yang diterima pengguna sehingga diperlukan upaya perbaikan dan pengembangan pada beberapa indikator khususnya yang berkaitan dengan sosialisasi dan daya tanggap petugas layanan. ......The public's demand for adequate public services is increasing along with the many needs that must be met. Public Service Mall (MPP) exists as an effort to integrate services in the context of providing better public services. This research examines the quality of public services at Public Service Malls in Purbalingga Regency based on user assessments to determine the gap between expectations and the reality of services received by service users. This study uses the theory of Service Quality (SERVQUAL) from Parasuraman, Zeithaml, dan Berry (1988) with five dimensions including tangible, responsiveness, reliability, assurance, and empathy to measure service quality. In addition, this study also uses gap analysis to find out the gap between expectations and the reality of services received by service users, followed the presentation of a Cartesian diagram to determine the achievements of each indicator as well as a benchmark for making improvements and developing services quality. This research uses a quantitative approach with mixed method data collection techniques through surveys to 100 respondents, in- depth interviews, observation, and documentation. The results showed that the quality of public services at Public Service Malls in Purbalingga Regency was in the good category, although there was still a gap between expectations and the reality of the service received by users, so efforts to improve and develop the implementation of Public Service Malls in Purbalingga Regency were needed on several indicators, especially those related to socialization and responsiveness of service officers.

Abstrak :
Penelitian ini bertujuan untuk mengetahui tingkat persepsi dan harapan terhadap pelayanan publik yang diberikan oleh Satpolair Polres Serang kepada masyarakat pesisir di wilayah tugas Polres Serang yang mana memiliki wilayah perairan. Subjek penelitian ini adalah masyarakat pesisir terutama masyarakat nelayan. Penelitian difokuskan pada faktor-faktor yang mempengaruhi kualitas pelayanan publik yaitu tangible, reliability, responsiveness, assurance dan empathy. Faktor-faktor ini dijadikan sebagai variabel-variabel yang akan digunakan sebagai kriteria pengukur tingkat persepsi dan harapan masyarakat terhadap pelayanan publik yang diberikan Satpolair Polres Serang Polda Banten. Penelitian dilakukan terhadap 100 responden yang merupakan sampel dari populasi masyarakat pesisir Pelabuhan Ikan Karangantu dan sekitarnya. Pemilihan sampel menggungakan teknik accidental sampling, teknik ini adalah teknik penentuan sampel berdasarkan kebetulan bertemu di daerah sekitar Pelabuhan Ikan Karangantu khususnya masyarakat yang memiliki aktivitas yang berhubungan dengan perairan. Metode dalam penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dalam pengumpulan data dari sampel. Survei ini menggunakan kuesioner berbentuk pernyataan-pernyataan yang akan diberikan penilaian oleh responden mengenai faktor-faktor yang mempengaruhi pelayanan publik. Selanjutnya, data yang diperoleh diolah dengan metode statistik menggunakan uji reliabilitas, uji validitas, analysisof variance (ANOVA) dan analisis regresi linier. Pengujian dengan uji reliabilitas dan validitas didasarkan pada kesalahan kurang dari atau sama dengan 5% dan memiliki tarap kepercayaan lebih dari atau sama dengan 95% terhadap populasi. Pengumpulan data menggunakan instrumen disusun dalam bentuk angket sebanyak 20 pernyataan yang berhubungan dengan persepsi dan harapan terhadap kualitas pelayanan publik dimana pernyataanpernyataan ini akan diberikan penilaian oleh responden. Dari hasil analisis terbukti bahwa (1) secara simultan tangible, reliability, responsiveness, assurance dan empathy mempengaruhi kualitas pelayanan publik. (2) secara parsial tangible, responsiveness, assurance dan empathy mempengaruhi kualitas pelayanan publik. Diketahui bahwa faktor responsiveness mempunyai pengaruh yang paling signifikan dibandingkan faktor-faktor yang lain. Secara umum faktor-faktor yang mempengaruhi kualitas pelayanan publik harus terus ditingkatkan karena masih terdapat rentang antara persepsi dan harapan masyarakat penerima pelayanan dari Satpolair Polres Serang.

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The purpose of this study is to determine level of perception and expectation in public service which is given by Marine Police Unit in Serang Resort Police. The subject in this study is coastal communities particularly fishermen communities. Focuses in this study are the factors that influenced in public services quality. Those factors used as variables which will be used in measurement criteria of perception and expectation to public services that given by Marine Police Unit in Serang Resort Police Banten. This study is conducted on 100 respondents which is sample of the population in coastal communities Fish Port Karangantu and surroundings Serang region. The sample election is using accidental sampling technique, this technique is sample election technique base on accidental meeting in Fish Port Karangantu and surroundings particularly the communities that has activities related to the maritime sectors. Quantitative research is chosen with survey method to collect data from sample. These survey uses a questionnaire in form of statements which will be given to the respondents include the factors which are influenced in public service quality. Furthermore, the data is processed use statistic method by using reliability test, validity test, analysis of variance (ANOVA) and linier regression analysis. The reliability and validity test is based on error less than or equal to 5% and have more of the population and level of confidence more than or equal 95% of the population. The data collection uses an instrument which is compiled in 20 statements that have correlation with perception and expectation in public service quality which will be given assessment by respondents. The result from the analysis proved that (1) simultaneously tangible, reliability, responsiveness, assurance and empathy influence the public service quality. (2) Partially tangible, responsiveness, assurance and empathy influence the public service quality. Note that responsiveness factor has the most significant influence the public service quality compared the other factors. Generally the factors influenced the public quality service should be enhanced because there is still have a gap between perception and expectation from public service recipients from Marine Police Unit Serang Police Resort.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui kualitas laporan keuangan, kualitas laporan akuntabilitas kinerja dan kualitas pelayanan publik dalam menunjang keberhasilan reformasi birokrasi pada Kementerian Hukum dan HAM Tahun 2013. Metode penelitian deskriptif digunakan dalam penelitian ini dengan desain penelitian studi kasus. Hasilnya, laporan keuangan Kementerian Hukum dan HAM telah memenuhi karakteristik kualitatif laporan keuangan berdasarkan PP Nomor 71 Tahun 2010; LAKIP disajikan sesuai SK LAN Nomor 239/IX/6/8/2003, kualitas pelayanan publik baik (survei IKM skor 73,57), perolehan opini WTP dari BPK, kualitas laporan akuntabilitas kinerja (nilai LAKIP “B”), dan kualitas pelayanan publik yang baik (survei IKM) telah mendukung keberhasilan reformasi birokrasi di Kementerian Hukum dan HAM Tahun 2013. Saran penelitian dalam mempertahankan opini WTP yang sudah diperoleh harus terus melakukan pemantauan kinerja secara rutin, kendala harus dijelaskan dan dicantumkan dalam laporan akuntabilitas kinerja, meningkatkan kualitas SDM untuk mempercepat pelayanan dan membentuk tim pengawas gratifikasi.

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ABSTRACT
This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification;This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification, This study aims to determine the quality of financial reporting, quality of performance accountability reports and quality of public services in supporting the success of the bureaucracy reforms at the Ministry of Law and Human Rights 2013. The methods used in this study are descriptive method and case study analysis. The results are Ministry of Law and Human Rights financial report has fulfilled the qualitative characteristics of financial statements under PP No. 71 2010, performance accountability report has been presented accordance with SK LAN LAKIP No.239/IX/6/8/2003, quality of public services has been good with Public Satisfaction Index 73.57, WTP opinion for financial report, value “B” for LAKIP (presented good performance accountability), and Public Satisfaction Index survey has supported the success of bureaucratic reform in the Ministry of Law and Human Rights in 2013. Several recommendations resulted from this research are to monitoring performance on regular basis to maintain WTP opinion that already obtained, constraints should be described and included in the performance accountability report, improve the quality of human resources by speed up service and formed a team of supervisors gratification]

Abstrak :
Tesis ini membahas pelayanan publik di Kota Kotamobagu yang sebelum di mekarkan, adalah sebuah Kecamatan yang juga merupakan Ibu Kota dari Kabupaten Bolaang Mongondow. Dalam penelitian ini dibahas Kinerja Pelayanan Publik di Kantor Pelayanan Terpadu Satu Pintu (KPTSP) Kota Kotamobagu, dimana dengan pemekaran daerah pelayanan semakin baik, yang berimbas pada peningkatan kesejahteraan masyarakat. Kinerja pelayanan dalam penelitian ini adalah yang berhubungan dengan waktu, kemudahan, akurasi dan biaya, sedangkan faktor yang mempengaruhi adalah; Struktur Organisasi, Kemampuan aparat dan Sistem Pelayanan. Penelitian ini adalah penelitian dengan pendekatan metode deskriptif Kualitatif. Hasil penelitian ini menunjukan bahwa kualitas Pelayanan Publik di Kota Kotamobagu pasca pemekaran menunjukan perbaikan yang signifikan, sehingga memberikan banyak kemudahan bagi masyarakat dalam meningkatkan kesejahteraanya. ......This thesis discusses public service in the City Kotamobagu that before the Unpack, is a district which is also the capital of Bolaang Mongondow. In the study discussed in the Office of Public Service Performance Integrated Services One Stop (KPTSP) Kotamobagu City, where the expansion of service area the better, which impact on improving people's welfare. Service performance in this study are related to time, convenience, accuracy and cost, while the factors that influence is; Organizational Structure, Ability apparatus and Service System. This research is descriptive method of research with qualitative approach. These results indicate that the quality of Public Service at City Kotamobagu post-expansion showed a significant improvement, thus providing more convenience for the community in improving welfare.

Abstrak :
Penelitian ini bertujuan untuk menganalisis determinan dan dampak kualitas pelaporan keuangan Pemerintah Daerah (LKPD), khususnya pengaruh temuan audit dan tindak lanjut rekomendasi audit terhadap kualitas LKPD serta pengaruh kualitas LKPD terhadap kualitas pelayanan publik dan keputusan pemangku kepentingan baik dalam berinvestasi, membayar pajak daerah maupun memilih kembali petahana. Penelitian ini dilakukan pada pemerintah Kabupaten/kota di seluruh Indonesia, dengan menggunakan data tahun 2016 untuk pengujian utama dan data tahun 2014-2016 untuk pengujian sensitivitas. Terkait dengan determinan kualitas LKPD, hasil penelitian ini menunjukkan bahwa temuan audit berpengaruh negatif terhadap kualitas LKPD, sedangkan tindak lanjut rekomendasi audit berpengaruh positif terhadap kualitas LKPD. Sementara itu, terkait dengan dampak kualitas LKPD, hasil penelitian ini menunjukkan bahwa selain berpengaruh positif terhadap kualitas pelayanan publik, kualitas LKPD juga ditemukan berpengaruh positif terhadap keputusan pemangku kepentingan, terutama dalam berinvestasi dan membayar pajak daerah. Tidak ditemukan adanya pengaruh yang signifikan kualitas LKPD terhadap keputusan masyarakat daerah dalam memilih kembali petahana. Hasil penelitian ini berimplikasi pada pentingnya upaya peningkatan kualitas LKPD bagi Pemerintah Daerah, yang mana tidak hanya diharapkan dapat mewujudkan akuntabilitas semata, namun juga sekaligus dapat meningkatkan kebermanfaatan pelaporan keuangan bagi peningkatan kualitas pelayanan publik dan pengambilan keputusan para pemangku kepentingan Pemerintah Daerah. ......This study aims to analyze the determinants and impacts of the quality of local government financial reporting (LKPD), in particular, the effect of audit findings and follow-up audit recommendations on the quality of LKPD and the influence of the quality of LKPD on the quality of public services and stakeholder decisions both in investing, paying local taxes and re-electing incumbents. This research was conducted at district/municipal governments throughout Indonesia, using 2016 data for the main test and 2014-2016 data for sensitivity testing. Related to the determinants of the quality of the LKPD, the results of this study indicate that the audit findings have a negative effect on the quality of the LKPD, while the follow-up to the audit recommendations has a positive effect on the quality of the LKPD. Meanwhile, related to the impact on the quality of LKPD, the results of this study indicate that in addition to having a positive effect on the quality of public services, the quality of LKPD is also found to have a positive effect on stakeholder decisions, especially in investing and paying local taxes. There was no significant effect on the quality of the LKPD on the decision of the local community to re-elect the incumbent. The results of this study have implications for the importance to improve the quality of LKPD for local governments, which are not only expected to achieve accountability, but also to increase the usefulness of financial reporting for improving the quality of public services and decision making for local government stakeholders.