The objectives of this study are to test and know the effect of applying Value for Money (economical, efficiency, effectiveness) toward public accountability at Department of Public Health Bone Bolango, Gorontalo. The study was held at Department of Public Health Bone Bolango, Gorontalo. The sample of the study is the employee that is consists of 32 respondents by using random sampling method. The data was analyzed by using regression analysis.Penelitian ini bermaksud untuk menguji dan menganalisis pengaruh penerapan dimensi value for money (ekonomis, efisiensi, efektivitas) terhadap akuntabilitas publik pada Dinas Kesehatan Kabupaten Bone Bolango. Penelitian ini dilakukan pada Dinas Kesehatan Kabupaten Bone Bolango. Adapun yang terpilih menjadi sampel penelitian berdasarkan metode pengambilan sampel acak sederhana sebanyak 32 pegawai/responden. Analisis data penelitian dengan menggunakan analisis regresi berganda.
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