Author(s): Paulina Y. Amtiran, Yohana F. Angi
This research was conducted with the aim to determine student perceptions of the financial statements of the political parties participating in the 2019 Election. The data used uses primary data by distributing questionnaires to students to find out the accountability and transparency of political party financial reports. The method used in this study is to use quantitative descriptive method with simple regression analysis. The results of this study indicate that student perceptions have a positive influence on the accountability and transparency of financial statements of political parties as indicators for choosing credible political parties.