Correlation Accountability, Transparency and Community Participation in Financial Management of Development
Jaurino (a), Endang Kristiawati(a), Risal(a), Sartono(a), Wilda Sari(a), Lusy Tunik Muharlisiani (b*)
a)Departement Accounting Faculty of Economic at Universitas Panca Bhakti Pontianak, Indonesia
Jl Kom Yos Sudarso, Pontianak, Indonesia
jaurino+endangkristiawati+risal+sartono+wildasari[at]upb.ac.id
b*)Department of English Education at Universitas Wijaya Kusuma Surabaya Indonesia
Jl. Dukuh Kupang XXV/54 Surabaya, Indonesia
lusytm_fbs[at]uwks.ac.id
Abstract
The purpose of this research was to analyze of financial management on transparency, accountability and community participation in development. The method used quantitative research, the independent variables consisting of transparency (X1), accountability (X2) and community participation (X3), and the dependent variable is development (Y), the follow up data analysis used is multiple regression which begins with testing validity and reliability and performs tests of normality, multicollinearity, autocorrelation and heterokedacity. The results showed that the three independent variables consisting of Transparency (X1), Accountability (X2) and Community Participation (X3) towards the dependent variable namely Development (Y) had a positive effect with the regression equation Y = 2,087 + 0,283X1 + 0,441X2 + 0,311X3 + e, and sig value X1= 0,044 , X2= 0,000 , and X3= 0,034. Thus, financial management carried out through transparency, accountability and support through community participation can influence development and make an area develop more independently
Keywords: Transparency; Accountability; Community Participation; Development
Topic: Management Science