Abstract:
This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial
performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng
(intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results
of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare
City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all
these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance.
To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the
management of regional finances. The results provide a better understanding of the importance of Siri’s cultural value in the implementation
of public services to the community. With Siri’s cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their
behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form
of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.
