PENGARUH AKUNTABILITAS, TRANSPARANSI, PENGAWASAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI KABUPATEN BOJONEGORO

Abstract

This research aimed to examine and analyze the effect of accountability, transparency, supervision,
and financial management on the financial performance of the Regional Apparatus Work Unit in
Bojonegoro Sub-district. Moreover, the research was quantitative. The data collection technique used
purposive sampling. The data were primary with questionnaires as the instrument. The questionnaires
were distributed to respondents. In line with that, there were 60 respondents from 22 Regional
Apparatus Work Units in Bojonegoro Sub-district. The independent variables were accountability,
transparency, supervision, and financial management. While the dependent variable was financial
performance. Furthermore, the testing instruments were validity and reliability tests. Additionally, the
data analysis technique used multiple linear regression. The result concluded that accountability had a
positive and significant effect on financial performance. However, transparency had an insignificant
effect on financial performance. Likewise, supervision had an insignificant effect on financial
performance. In contrast, financial management had a significantly positive effect on financial
performance.