PENGARUH PENERAPAN TRANSAKSI NON-TUNAI, AKUNTABILITAS, TRANSPARANSI TERHADAP KINERJA PEGAWAI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH DI KABUPATEN TOJO UNA-UNA

Abstract

Nurkhairiyah M. 2021. The Effect of the Implementation of Non-Cash Transactions, Accountability, and Transparency on Employee Performance at the Regional Financial and Asset Management Agency of Tojo Una-Una Regency, supervised by H. Mashur Razak and Ahmad Firman. This study aims to determine the relationship between the application of non- cash transactions, accountability, and transparency partially and simultaneously on employee performance and to determine the dominant factors that influence it. The study was conducted from November 2020 to January 2021 at the Regional Financial and Asset Management Agency of Tojo Una-Una Regency. The number of respondents representing the population was 53 employees. Collecting data using a questionnaire instrument and analyzed using multiple linear regression models. The results show that the application of non-cash transactions (tcount = 2.385; P = 0.021), accountability (tcount = 2.360; P = 0.022), and transparency (tcount = 3.466; P = 0.001) had a partially significant effect (tcount> ttable = 2.009 : P <0.05) and simultaneously (Fcount> Ftable) on Employee Performance in the Regional Financial and Asset Management Agency of Tojo Una-Una Regency with model accuracy reaching 70.2%. The dominant influencing factor is transparency with an Effective Contribution value of 32.48% and a Relative Contribution of 46.27%.