The Effect Of Budget Participation, Transparency and Internal Control on Accountability and Regional Financial Performance Banggai District

ABSTRACT: This study aims to 1) analyze the effect of budget participation, transparency, and internal controlon accountability and financial performance; and (2) partially analyzing the effect of budget participation,transparency, internal control on regional financial performance through accountability. Quantitative researchapproach and research location in Banggai Regency. Population of 209 people. Methods of data collectionthrough questionnaires and documentation. The sample collection method is saturated sampling (census). Theanalysis method uses the Structural Equation Model (SEM). Research results: (1) Partially there is a positive andsignificant influence between budget participation, transparency, and internal control on accountability. (2)Partially there is a positive and significant influence between budget participation, internal control, andaccountability on regional financial performance. (3) Transparency has a positive and insignificant effect onregional financial performance. (4) Partially there is a positive and significant influence between budgetparticipation, transparency, and internal control on regional financial performance through accountability.

Keywords: Budget participation, Transparency, Internal control, Accountability, Regional financialperformance