Abstract:
This research was conducted with the aim of finding out the Effect of
Accountability, Transparency and Participation in Budgeting on the Financial
Performance of Enrekang Regency. This study uses primary data, namely the
questionnaire. The population in this study was the Head of Office, Head of
Financial Subdivision, Head of Subdivision of Planning and Treasurer of
Expenditures in 14 Regional Device Organizations totaling 56 respondents. The
analytical method used is multiple linear regression analysis and statistical
calculations using the SPSS program.
The results of this study indicate that partially the variables of accountability
and transparency have a positive and significant effect while budgeting
participation has no positive and significant effect but simultaneously
accountability, transparency and budgetary participation have a positive and
significant effect on the financial performance of Enrekang Regency. This means
that increasing accountability, transparency and budgetary participation will
increase financial performance.
