Jurnal Kompetitif

Detail Cakupan

Accountability in regional financial management is a crucial indicator of good governance, reflecting transparency and public trust. Nevertheless, its implementation still faces challenges, particularly related to officials’ limited capacity and insufficient innovation in financial management processes. This study aims to examine the influence of research and development (R&D) on the accountability of regional financial management, with officials’ performance as a mediating variable at the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province. This study employs a quantitative correlational approach. The population consists of 80 BPKAD officials, with 45 respondents selected through simple random sampling. Primary data were collected using questionnaires and structured interviews, while secondary data were obtained from official documents, including financial reports and policy archives. Data analysis techniques include validity and reliability testing, descriptive statistics, multiple regression analysis, and mediation testing using SmartPLS software. The results indicate that research and development has a positive effect on officials’ performance, officials’ performance significantly influences regional financial management accountability, and research and development directly enhances accountability. In addition, officials’ performance is proven to mediate the relationship between research and development and financial accountability. These findings demonstrate that strengthening R&D activities improves accountability both directly and indirectly through enhanced officials’ performance