Pengaruh Transparansi Anggaran Dan Akuntabilitas Aparatur Terhadap Efektivitas Pengelolaan Keuangan Pada Dinas Pendidikan Kepemudaan Dan Olahraga (PKO) Kabupaten Sikka

Abstract

This study aims to analyze the effect of budget transparency and apparatus accountability on the effectiveness of financial management at the Department of Education, Youth, and Sports (PKO) of Sikka Regency. This study uses a quantitative approach with descriptive and verification methods. The research sample consisted of 45 employees who were selected using a saturated sampling technique (total sampling). Data were collected through questionnaires, interviews, observations, and documentation, and then analyzed using multiple linear regression analysis. The results showed that budget transparency and apparatus accountability each had a positive and significant effect on the effectiveness of financial management. Simultaneously, both variables also had a positive and significant effect on the effectiveness of financial management at the Department of PKO of Sikka Regency. These findings indicate that improving budget transparency and apparatus accountability can encourage more effective, transparent, and accountable financial management.