PENGARUH VALUE FOR MONEY TERHADAP AKUNTABILITAS PUBLIK DAERAH AIR MINUM (PDAM) KOTA BANDUNG

Phenomena that occur at PDAM related to the Value For Money are; services to the public and

business, company and investment planning. Those phenomena occurs as a result of the increasing

amount of water loss because of technical problems and leak on the distribution pipes cause the

decreased public accountability in PDAM.

The purpose of this research are: knowing the Value For Money process, knowing the public

accountability and knowing the effect of Value For Money to the public accountability in PDAM.

This research was done using descriptive analysis method with quantity approaching using Rank

Spearman correlation.

The effect to Value For Money to the public accountability in PDAM are: the existence of efficiency

of economic indicator and the effectively good Value For Money that provide supports to the public

accountability for probity and legal accountability, process accountability, program accountability,

policy accountability and last but not leas is financial accountability. Value For Money and public

accountability have a strong correlation which amount to 80% and have a determination coefficient

that reach 64.2%. If we correlate the number with Guildford criteria is resulted that the Value For

Money and the public accountability have a reliable connection.