PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA SEKRETARIAT DAERAH KABUPATEN OKU

Program Studi Akuntansi Universitas Baturaja
Program Studi Akuntansi Universitas Baturaja

Keywords: Accountability, Transparency, Agency Performance

Abstract

The purpose of this study was to examine the influence of accountability and transparency of financial management on agency performance. The analitytical method used is multiple linier regression analysis, hypothesis testing and coefficient of determination. The data used are primary data, the questionnaires distributed to Regional Secretariat of OKU Regancy, then the data processing and analysis method usimg the SPSS IBM 26.
The results of this study that partially accountability and transparency of financial management have a significant influence on the performance of the Regional Secretariat of OKU Regency. Simultaneous results of partial accountability and transparency of financial management have a significant influence on the performance of the Regional Secretariat of OKU Regency. The adjusted value of the coeffecient of thge determination show that the contribution of accountability and transparency of financial management is 60,8%, while 30,2% influenced by other variables not included in this study.