The Influence of Regional Financial Management, Good Governance, and Internal Control on Transparency of Regional Financial Management in OPDs in Southeast Sulawesi

Abstract

This study aims to analyze the influence of Regional Financial Management, Good Governance, and Internal Control on Transparency of Regional Financial Management in Regional Apparatus Organizations (OPD) in Southeast Sulawesi Province. The study used a quantitative approach with a causal design, involving 200 OPD financial management officials selected through total sampling. Data were analyzed using multiple linear regression with SPSS 26. The results showed that Regional Financial Management had no significant effect, while Good Governance and Internal Control had a positive and significant effect on Transparency of Regional Financial Management, both partially and simultaneously. These findings confirm that strengthening Good Governance and the effectiveness of internal control are key strategies for increasing transparency in regional financial management.