Pengaruh Akuntabilitas,Transparansi, dan Kompetensi Sumeber Daya Manusia terhadap Pengelolaan Keuangan Daerah: Studi Empiris Pada Organisasi Perangkat Daerah di Kota Tebing Tinggi

Andika Laia
Tapi Rumondang Sari Siregar
La Ane
Muhammad Ridha Habibi Z

Jurnal Publikasi Ekonomi dan Akuntansi
Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi

The research problem arose from the corruption case surrounding the construction of a market wall by the Head of the Tebing Tinggi City Trade Office. The Prosecutor's Office named Gul Bahri Siregar, the former Head of the Tebing Tinggi City Trade, Cooperatives, and Small and Medium Enterprises Office, North Sumatra, a suspect. He is suspected of corruption while working on the retaining wall installation project for the Main Market in Tebing Tinggi City. In addition to Gul Bahri, the Tebing Tinggi District Prosecutor's Office also named Prio Handoko, the project's implementing officer, Deputy Director VII of CV Rizky Mandiri Perkasa, as a suspect. Based on the initial investigation, the perpetrator worked on the project worth Rp 458 million, funded by the 2019 Tebing Tinggi City Regional Budget. This was followed by calculations by the North Sumatra Financial and Development Supervisory Agency. The population in this study was all finance employees in the Regional Apparatus Organizations (OPD) in Tebing Tinggi City. The sample size for this study was 75 respondents. The sampling method used was saturated sampling. The classical assumption test used normality, multicollinearity, heteroscedasticity, and autocorrelation. All questions in the questionnaire were found to be valid and reliable. Furthermore, the data analysis technique used in this study was multiple linear regression and hypothesis testing, including the Coefficient of Determination (R2), the T-test, and the F-test. The results of the study indicate that accountability has a positive and significant effect on regional financial management. Transparency has no significant effect on regional financial management. Human resource competence has a significant, but negative, effect on regional financial management. Simultaneously, accountability, transparency, and human resource competence significantly influence regional financial management. The conclusion of this study is that improving the quality of regional financial management requires strong accountability, effective transparency, and human resource competence, supported by integrity and adequate oversight