THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL AND REGIONAL FINANCIAL MANAGEMENT ON REGIONAL FINANCIAL PERFORMANCE

This research aimed to analyze the influence of accountability, transparency, internal control, and regional financial management on regional financial performance in West Kotawaringin Regency, Indonesia. The data were primary data obtained using questionnaires with purposive sampling technique. The object of this study was 30 Local Government Work Units, and the sample was 135 respondents. Data analysis used multiple linear regressions with the SPSS software version 22. Hypothesis result shows that accountability, internal control, and regional financial management have a positive and significant influence on regional financial performance, meanwhile, transparency has no significant influence on regional financial performance in West Kotawaringin Regency.