Impact of Transparency and Accountability of Church Financial Reporting on the Interest of Members’ Church Giving Donations to Church

Abstract

This research aims to determine the impact of transparency and accountability of the church's financial reporting on the interest of the congregation to donate to the church. However, the transparency and accountability of church finance reporting is something that absolutely must be done to keep the faith of the congregation. Management of church finances that are not transparent and accountable will be able to cause problems in the future between the congregation and the church administrators so that among the congregation itself. The sample used is determined based on the criteria of ever donating more than the amount set by the church and has been a member of the church for at least three years. So the sample is 150 people congregation spread in seven wik. Methods of data analysis used are the classical assumption test, hypothesis test and multiple regression analysis with the help of computer program SPSS version 20.0. The results show that partially transparency has a negative effect while accountability has a positive effect on the interest of the congregation to donate to the church. And, after simultaneous testing, the results show that both simultaneously affect the congregation's interest in donating to the church. Transparency is not an element that can influence the interest of the congregation to donate to the church. Accountability of financial reporting influences the interest of the congregation because this variable is still important for the congregation to know the financial accountability of the church for the congregations’ donation.

Keywords: Interest, Transparency, Accountability

JEL Classification: G00