Correlation accountability, transparency and community participation in financial management of development

Abstract

The purpose of this research was to analyse 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, based on the decision making t test is greater than t table with sig. equal to 0.05 then Ho is declared accepted. Thus, financial management carried out through transparency, accountability and support through community participation can influence development and make an area develop more independently.