Determinants of Budget Performance Based on The Value for Money Concept

Abstract

Purpose: This study aims to determine the effect of accountability, transparency, and supervision on the Value for Money concept budget performance at the Gunung Kidul Regency Government. Methodology/Approach: This study uses respondent data derived from the process of distributing questionnaires. Respondents are the Head of Service, Office Treasurer, Head of Finance, and Head of Planning from 24 Regional Apparatus Organizations of Gunung Kidul Regency. The process of data analysis using multiple linear regression with the analytical tool used is SPSS. Findings: The hypothesis proposed in this study is that accountability, transparency, and supervision positively affect the performance of the Value for Money concept budget. The Local governments that apply the principles of accountability, transparency, and good oversight will improve the budget performance process with the Value for Money concept. Practical and Theoretical contribution/Originality: The Regional Government budget can be realized with the principles of economy, effectiveness, and efficiency. The government of Gunung Kidul Regency is expected to increase accountability, transparency, and control to produce good budget performance. Research Limitation: This study has limitations in the level of generalization of research results. This study only measures the influence of the budget with the concept of Value for Money in Gunung Kidul Regency. Each region has different characteristics and conditions, so this research cannot be generalized. Furthermore, research data collection has closed questions so that researchers do not get direct and detailed arguments from respondents as a whole.