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Objective: The study aimed to analyze several key factors affecting the accountability and financial performance of the Regional Government of Bulukumba Regency. Specifically, it sought to examine (1) the effect of budget participation on accountability and financial performance, (2) the impact of transparency on accountability and financial performance, and (3) the role of internal supervision on accountability and financial performance. Methods: This research utilized a quantitative approach, gathering primary data through questionnaires distributed to 201 respondents. The study was conducted from September 2022 to February 2023. Data analysis was performed using Structural Equation Modelling (SEM) with the assistance of Amos Version 25 and SPSS Version 25. Results: The findings of the study revealed several key insights: (1) Budget participation, transparency, and internal supervision were found to have a positive and significant effect on accountability. (2) Accountability, in turn, positively and significantly impacted the financial performance of the Regional Government of Bulukumba Regency. (3) Both budget participation and transparency were found to have a positive and significant effect on financial performance. (4) Internal supervision showed a positive but not significant effect on financial performance. (5) Overall, budget participation, transparency, and internal supervision positively and significantly influenced the financial performance of the Regional Government of Bulukumba Regency through the mediation of accountability. Conclusion: The study concluded that budget participation, transparency, and internal supervision play crucial roles in enhancing accountability and financial performance within the Regional Government of Bulukumba Regency. Accountability serves as a significant mediator in translating these factors into improved financial outcomes. The findings underscore the importance of fostering participatory budgeting, transparency, and robust internal supervision to drive better governance and financial results.
Thahir et al. (Thu,) studied this question.