The Effect Of Transparency And Digitization Of Public Finances On Corruption Prevention In The Regional Financial And Asset Management Agency Of Baubau City

Abstract

ABSTRACT
Corruption in local government is a public governance issue that continues to receive attention due to its systemic impacts, reducing the quality of public services, hampering development, weakening fair budget distribution, and eroding public trust in government agencies. The objectives of this study are to analyze the effect of public financial transparency on corruption prevention at the Baubau City Regional Financial and Asset Management Agency (BPKAD), to analyze the effect of public financial digitalization on corruption prevention at the Baubau City Regional Financial and Asset Management Agency (BPKAD), and to simultaneously analyze public financial transparency and digitalization on corruption prevention at the Baubau City Regional Financial and Asset Management Agency (BPKAD). The population in this study included 45 employees directly involved in financial management at relevant Regional Apparatus Organizations (OPD) within the Baubau City government. The sampling technique used in this study was non-probability sampling, selected using saturated sampling (census). Primary data were obtained through questionnaires and then analyzed using multiple linear regression with SPSS version 26. The results of this study indicate that public financial transparency has no significant effect on corruption prevention at the Baubau City Regional Revenue and Expenditure Agency (BPKAD). Public financial digitalization has a positive and significant effect on corruption prevention at the Baubau City Regional Revenue and Expenditure Agency (BPKAD). Both transparency and digitalization of public finance have a positive and significant effect on corruption prevention at the Baubau City Regional Revenue and Expenditure Agency (BPKAD).