The Impact of Accountability and Transparency on the Management of the Regional Expenditure Budgets of the Kupang District Government

Abstract

Accountability and Transparency in Indonesia are issues that have received increasing attention in recent years. This is due in part to the fiscal decentralization from the central government to regional governments as a consequence of regional autonomy, which has led to significant changes in the composition of budget expenditures at the central government and regional governments. One way to achieve government accountability to the public is to use the principle of transparency (openness). In an effort to realize good and clean governance (Good Governance), transparency of the Regional Revenue and Expenditure Budget is one of the important aspects in running local government programs, and in general in an effort to improve the welfare of the local community. This study aims to determine the impact of accountability and transparency, simultaneously and partially, on the management of the Regional Revenue and Expenditure Budget. The sample of this research is the Regional Financial Management officials who carry out the management of the Regional Revenue and Expenditure Budget in all regional work units of the Kupang Regency Government. The sampling technique was purposive sampling. The data in this study are primary data. Data were collected using a questionnaire that was distributed directly to respondents. The analysis method used is a simple linear regression model to test hypotheses partially with the t test and multiple linear regression to test the hypothesis simultaneously with the F test. The results of this research show that transparency and partial accountability through the t test have a significant effect on the management of the Regional Revenue and Expenditure Budget. So that the hypothesis is accepted. Second, jointly (simultaneously) through the F test, transparency and accountability affect the management of the Regional Revenue and Expenditure Budget so that the hypothesis is accepted.