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All Journal PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial
Andi Irwan Kasim
Program Studi Manajemen Universitas Pejuang R.I. Makassar
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Transparansi, Akuntabilitas, Sistem Pengendalian Intern, Dan Kompetensi Aparatur Terhadap Kinerja Manajemen Keuangan Daerah Organisasi Perangkat Daerah (OPD) Kota Makassar Sahrir S; Andi Irwan Kasim
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 3 (2026): Oktober
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i3.1723

Abstract

This study aims to examine the influence of transparency, accountability, internal control systems, and staff competence on regional financial management performance within the regional government agencies (OPD) of Makassar City. The study adopts a quantitative approach based on a survey. The study population comprises all employees responsible for financial management within the Makassar City OPDs. The sample consists of 150 respondents selected using a proportional stratified random sampling technique. Data were collected via questionnaires using a five-point Likert scale. Data analysis was performed using multiple linear regression with SPSS software. The results indicate that transparency, accountability, internal control systems, and staff competence exert a positive and significant influence on regional financial management performance, both individually and collectively
Co-Authors Sahrir S