Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik pada Pengelolaan Keuangan Organisasi Nirlaba (Studi Kasus di Gereja Kristen Protestan Indonesia Jemaat Khusus Sidorame)

Abstract

This research aims to analyze the i"njluence of transparency and accountability on public trust in financial management within a church context (a case study in the Indonesian Protestant Christian Church, Special Congregation ofSidorame). The research method employed is quantitative with a descriptive approach to ascertain the extent of the independent variables' impact on the dependent variable. The population for this study comprises the congregation of the Indonesian Protestant Christian Church, Special Congregation of Sidorame, with sample selection conducted using simple random sampling. Primary data were collected through questionnaires. Data analysis involved descriptive analysis, testing of research instruments, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 27. The research findings elucidate that (1) transparency has a positive and significant influence on public trust, (2) accountability has a positive and significant influence on public trust, and (3) transparency and accountability simultaneously have a positive and significant influence on public trust.