PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP KEPERCAYAAN JEMAAT PADA GEREJA TORAJA JEMAAT GIHON TOLITOLI

Abstract

This study aims to analyze the Influence of Transparency and Accountability of Financial Management on Congregation Trust in the Toraja Church, Gihon Tolitoli Congregation. Congregation trust is an important aspect in the success of a church organization, especially related to transparent and accountable financial management. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to the congregation of the Toraja Church, Gihon Tolitoli Congregation. The analysis technique used is multiple linear regression analysis to test the relationship between transparency of financial management, accountability of financial management, and congregational trust. The results of the study partially show that transparency of financial management has a significant effect on congregational trust, while accountability of financial management has no significant effect. The results of the study simultaneously show that transparency and accountability of financial management have a significant effect on congregational trust in the Toraja Church, Gihon Tolitoli Congregation. Therefore, it is important for the church to increase transparency in financial management in order to build and maintain congregational trust.

Keywords: Transparency, Financial Management Accountability, Congregation Trust