PENGARUH TRANSPARANSI PELAPORAN KEUANGAN, AKUNTABILITAS, DAN PENGELOLAAN ANGGARAN TERHADAP KINERJA KEUANGAN PADA DINAS SOSIAL PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN DEMAK TAHUN 2022-2024
Keywords:
Financial Reporting Transparency, Accountability, Budget Management, Financial Performance, Dinas SosialAbstract
This study aims to analyze the effect of financial reporting transparency, accountability, and budget Management on financial performance at the Dinas Sosial Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Demak in Kabupaten Demak for the 2022–2024 period. The
Independent variables in this research are financial reporting transparency, accountability, and
Budget management, while the dependent variable is financial performance. The study employs a
Causal associative quantitative approach with 68 respondents selected through saturated sampling. Data analysis was conducted using multiple linear regression with SPSS version 29. The results Indicate that (1) financial reporting transparency has an effect on financial performance, (2) Accountability has an effect on financial performance, and (3) budget management has an effect on Financial performance. The coefficient of determination (R²) indicates that the three independent Variables are capable of explaining the variation in financial performance.
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