This study aims to analyze the influence of accountability and transparency in the management of regional finances on the performance of the Gorontalo District Government. The research employs a multiple linear regression model to examine the relationship between independent and dependent variables. The results indicate that accountability has a significant positive impact on government performance; higher levels of accountability in governance lead to better government performance. Transparency also shows a significant positive effect on government performance; openness and transparency in governance contribute to enhancing government performance. Both accountability and transparency are critical factors determining government performance; enhancing both accountability and transparency together will significantly improve government performance
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