Penerapan Prinsip Good Governance dalam Akuntansi Sektor Publik terhadap Akuntabilitas Pengelolaan Keuangan Daerah
DOI:
https://doi.org/10.58192/profit.v5i2.4228Keywords:
Good Governance, Internal Accountability, Public Participation, Regional Financial Management, TransparencyAbstract
This study aims to analyze the effect of implementing good governance principles, measured through three main dimensions namely transparency, internal accountability, and public participation, on regional financial management accountability in Regional Government Organizations (OPD) in North Sumatra Province. This research employs a quantitative approach with a causal explanatory design. Primary data were collected through structured questionnaires from 120 civil servants working in the financial sector of OPDs using purposive sampling. Data analysis was conducted using classical assumption tests and multiple linear regression. The results indicate that transparency (β₁ = 0.312; p < 0.05), internal accountability (β₂ = 0.427; p < 0.05), and public participation (β₃ = 0.198; p < 0.05) have a positive and significant effect on regional financial management accountability. Simultaneously, these variables explain 64.7% of the variance in accountability (R² = 0.647). The findings confirm that the holistic implementation of good governance principles is essential to enhance the quality of local government financial accountability.
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