Pengaruh Akuntabilitas Dan Transparansi Terhadap Tata Kelola Keuangan Pada Kantor Kecamatan Biringkanaya

Abstract

ABSTRACT This study aims to determine the Influence of Accountability and Transparency at Biringkanaya District Office on its Financial Governance. Good financial governance is an important foundation in the implementation of effective, efficient, and integrity governance. In the context of regional government, accountability and transparency are two main pillars that support the creation of a financial management system that can be trusted by the community. The research method used is quantitative with an Associative approach. Data collection techniques are carried out through observation, questionnaires and documentation. The results of the study showed that the resulting accountability coefficient value was 0.604 or 60.4% and the transparency coefficient value was 0.729 or 72.9%. Then the Fcount value obtained is 30.467 and the Ftable value is 1.660 (30.467 > 1.650). The test results show that Ho is rejected and Ha is accepted. This means that accountability and transparency have a significant effect on financial governance. The results of the significant test show that accountability and transparency have a simultaneous effect on financial governance at the Biringkanaya District Office.