International records / OpenAlex research

Payroll Transparency and Employee Trust in Government-Owned Institutions: Evidence from Bayelsa State, Nigeria

This study examines the effect of payroll transparency on employee trust in government-owned institutions in Bayelsa State, Nigeria. Drawing on a survey of 248 public servants across five state owned institutions, the research employs simple regression analysis to test three hypotheses. The findings reveal that salary disclosure (β = 0.471, p < 0.01), pay process clarity (β = 0.389, p < 0.01), and open pay communication (β = 0.414, p < 0.01) each exert significant positive effects on employee trust. The study concludes that payroll transparency is not merely an administrative procedure but a s…