Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Vol. 4 No. 3 (2024): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA MANADO

Fryane Lolowang, Deiby (Unknown)
Pangkey, Itje (Unknown)
Kantohe, Meidy (Unknown)



Article Info

Publish Date
12 Dec 2024

Abstract

The objective of this study is to examine the effect of accountability and transparency on the financial performance of the Manado City Government. This research employs a quantitative approach, utilizing primary data collected through questionnaires distributed to regional apparatuses with budget implementation documents (DPA) of the Regional Budget (APBD) in the Manado City Government. The analysis used in this study involves inferential statistical analysis using Smart Partial Least Square (PLS). Based on the analysis results, it can be concluded that accountability has a positive partial effect on the financial performance of the Manado City Government, meaning that the higher the accountability variable, the better the financial performance. Similarly, transparency has a positive effect on financial performance, indicating that the higher the transparency variable, the better the financial performance of the Manado City Government. Accountability and transparency, collectively (simultaneously), have a positive and significant effect on the financial performance of the Manado City Government.

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Journal Info

Abbrev

home

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance editorials, reviews, research articles and short communications on following topics: Social-Political Governance 1. Election and Political Parties, 2. Democracy and Local Politics, 3. Decentralization Autonomy, 4. ...