Accountability, Transparency, and Oversight Effects on Financial Performance at North Labuhanbatu Public Works and Spatial Planning Department

Abstract

This study aims to analyze the effects of accountability, transparency, and oversight on financial performance at the Department of Public Works and Spatial Planning of North Labuhanbatu Regency. Local government financial performance is an important indicator of good governance; therefore, financial management needs to be supported by effective accountability, transparency, and oversight. The study employed a quantitative approach with a survey method. Primary data were collected through questionnaires from 36 employees involved in financial management and selected using purposive sampling. The data were analyzed using logistic regression with IBM SPSS Statistics, supported by the Hosmer and Lemeshow Goodness of Fit Test, Omnibus Test of Model Coefficients, Nagelkerke R Square, and Wald test at a 5% significance level. The results show that accountability has no significant effect on financial performance, with a significance value of 0.251, while transparency also has no significant effect, with a value of 0.472. In contrast, oversight has a positive and significant effect, with a value of 0.036, and is the most dominant factor in improving financial performance. The model is feasible, with Hosmer and Lemeshow at 0.839, Omnibus Test at 0.000, and Nagelkerke R Square at 0.831. The study is limited to one institution and a relatively small number of respondents. These findings provide practical contributions to strengthening oversight, accountability, transparency, employee competence, and local government financial governance, while also serving as a reference for further public sector research. They also indicate that administrative compliance alone requires consistent control, follow-up, organizational commitment, integrity, and budgetary discipline.