The Influence of Local Financial Accountability, Transparency, and Supervision on Local Financial Management in the Local Financial Agencies and Assets of the Government of North Sumatra

The objective of this research is to examine and analyze the influence of regional financial accountability, transparency, and supervision on regional financial management in the Regional Finance and Asset Agency of North Sumatera Provincial Administration. The sample are 119 respondents, taken by using purposive sampling technique. The data are processed by using SEM (Structural Equation Model) analysis through Lisrel 8.80 software. The result of the research shows that regional financial accountability has a positive influence on regional financial management, transparency has a positive influence on regional financial management, supervision has a positive influence on regional financial management, and regional financial accountability, transparency, and supervision simultaneously have significant influence on regional financial management. Keywords: regional financial management, regional financial accountability, transparency, supervision