PENGARUH PARTISIPASI ANGGARAN, AKUNTABILITAS, TRANSPARANSI TERHADAP KINERJA PENGELOLAAN KEUANGAN DINAS PERPUSTAKAAN DAN KEARSIPAN KABUPATEN SINJAI

Zakariah. 2024. The Influence of Budget Participation, Accountability, and Transparency in Local Financial Management on the Performance of the Library and Archives Office of Sinjai Regency.
This study aims to analyze the influence of the variables of budget participation, accountability, and transparency in local financial management on the performance of the Library and Archives Office of Sinjai Regency.
Data collection techniques were conducted through questionnaire distribution, with a sample size of 30 employees. Data analysis techniques included testing the
research instrument (validity and reliability testing), descriptive analysis, multiple linear regression analysis, hypothesis testing, and determination coefficient testing.
The results of the study show that budget participation and accountability have a positive and significant influence on improving the performance of the Library and Archives Office of Sinjai Regency. In other words, the higher the accountability, the higher the performance of the local government of Sinjai Regency will also increase.
Furthermore, from the regression equation results on transparency with the performance of the Library and Archives Office of Sinjai Regency, it can be concluded that
transparency has a positive and significant influence on improving the performance of the Library and Archives Office of Sinjai Regency. This means that the higher the
transparency in local financial management, the higher the performance of the local government of Sinjai Regency will increase.