The Influence of Accountability, Transparency, and Oversight on Regional Financial Management (an Empirical Study of The Manado City Government)
DOI:
https://doi.org/10.55927/fjas.v5i5.61Keywords:
Accountability, Transparency, Supervision, Regional Financial ManagementAbstract
Regional financial management is a crucial component to realize effective, transparent, and accountable governance. The purpose of the study is to analyze the influence of accountability, transparency, and supervision on regional financial management in the Manado City Government. With a quantitative approach and survey methods through questionnaires to 55 respondents from BKAD, BAPENDA, and BAPELITBANG, hypothesis testing used multiple linear analysis. The results of the study explained that accountability had no significant effect on regional financial management (t-count = 0.708, significance = 0.482 > 0.05). On the other hand, transparency had a positive and significant effect (t-count = 3.116, significance = 0.003 < 0.05), Supervision also had a positive and significant effect as the most dominant variable (t-count = 3.599, significance = 0.001 < 0.05). Simultaneously, the three variables explain 47.6% of the variation in regional financial management (R² = 0.476).
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