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All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH)
Maria Merliana Shinta
Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Humanities Social Sciences

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The Effect of Regional Financial Transparency and Accountability on Public Trust in Dau District, Malang Regency Maria Merliana Shinta; Moch Nurhidayat; Fitria Setyaningrum
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

Transparency is one of the main pillars in good governance because it provides opportunities for the public to know, access, and understand information related to government administration, including in the management of regional finances. Regional financial transparency is expected to increase public trust in the government. This study aims to analyze the effect of regional financial transparency and accountability on public trust in Dau District, Malang Regency, both partially and simultaneously. This study uses a quantitative approach with an associative (causal) research design. The population in this study is the community of Dau District, Malang Regency, with a sample size of 100 respondents selected using purposive sampling techniques. Data were collected through questionnaires with a Likert scale and analyzed using multiple linear regression methods with the help of the SPSS program. The results of the study indicate that regional financial transparency and regional financial accountability both partially and simultaneously have a positive and significant effect on public trust. This is shown by the regression coefficient values of transparency at 0.300 and accountability at 0.249, which are positive. The findings of this study indicate that regional financial transparency has a positive effect on public trust. Likewise, regional financial accountability also positively influences public trust. Furthermore, regional financial transparency and accountability, when considered simultaneously, have a positive and significant effect on public trust. These results suggest that improving transparency and accountability in regional financial management can enhance the level of public trust in local government institutions.
Co-Authors Fitria Setyaningrum Moch Nurhidayat