Pengaruh Transparansi, Akuntabilitas, Sistem Pengendalian Intern, Dan Kompetensi Aparatur Terhadap Kinerja Manajemen Keuangan Daerah Organisasi Perangkat Daerah (OPD) Kota Makassar

Sahrir S (Program Studi Manajemen Universitas Pejuang R.I. Makassar)
Andi Irwan Kasim (Program Studi Manajemen Universitas Pejuang R.I. Makassar)

PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial
Vol 4 No 3 (2026): Oktober

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