PENGARUH TRANSPARANSI KEUANGAN, AKUNTABILITAS DAN SISTEM PENGENDALIAN INTENAL TERHADAP KINERJA PENGELOLAAN KEUANGAN

Indah Dialoka; Lesi Hertati; Lukita Tripermata

doi:10.37301/jkaa.v22i1.281

Authors

Indah Dialoka Universitas Indo Global Mandiri
Lesi Hertati Universitas Indo Global Mandiri
Lukita Tripermata Universitas Indo Global Mandiri

DOI:

https://doi.org/10.37301/jkaa.v22i1.281

Keywords:

Financial Transparency, Accountability, Internal Control System, Financial Management Performance

Abstract

This study aims to analyze the effect of financial transparency, accountability, and internal control systems on financial management performance at the Traffic Directorate of the South Sumatra Regional Police. The study employed a quantitative approach using a survey method through questionnaire distribution to respondents. The population consisted of 277 state officers assigned to various divisions and work units, with 60 respondents selected using purposive sampling techniques from the Finance Division, Planning and Administration Subdivision (Renmin), and Law Enforcement Subdirectorate (Gakkum). Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The findings indicate that financial transparency does not have a significant effect on financial management performance. In contrast, accountability and internal control systems significantly affect financial management performance. Increased accountability and the implementation of effective internal control systems are important factors in supporting more orderly, effective, and regulation-compliant financial management. This study contributes to the development of public sector financial management studies by providing empirical evidence from police institutions, which have received limited attention in previous research.

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