PENGARUH TRANSPARANSI, AKUNTABILITAS DAN INTEGRITAS TERHADAP TATA KELOLA KEUANGAN PADA BADAN PENANGGULANGAN BENCANA DAERAH KOTA MAKASSAR

Difa Walidayni. 2024. The Influence of Transparency, Accountability, and Integrity on Financial Governance at the Regional Disaster Management Agency (BPBD) of Makassar City, supervised by Rustan and Yuswari Nur.
This study aims to analyze (1) The partial influence of transparency, accountability, and integrity on the financial management performance in the financial governance of the Regional Disaster Management Agency in Makassar City. (2) The simultaneous influence of transparency, accountability, and integrity partially have a positive and significant influence on financial governance in the Regional Disaster Management Agency in Makassar City. (3) The dominant
variable influencing financial governance in the Regional Disaster Management Agency in Makassar City.
Data collection techniques used in this study were interviews and questionnaires. The total number of respondents was 39, all of whom were employees at the Regional Disaster Management Agency in Makassar City.
The results of the study show that (1) Partially, the variables of transparency, accountability, and integrity have a positive and significant influence on financial management in the Regional Disaster Management Agency in
Makassar City. (2) Simultaneously, or the F-test shows that transparency, accountability, and integrity have a positive and significant influence on financial management in the Regional Disaster Management Agency in Makassar City. (3)
The dominant variable influencing financial management is the accountability variable.