Abstract
This study aims to examine the effect of accountability, transparency, supervision, and participation on-budget performance with the concept of value for money in government organizations (OPD) of the Bantul Regency. This study used 90 financial staff as a sample with a purposive sampling method. This research is a quantitative study with data collection through questionnaires. Data were analyzed by multiple linear regression. This study proves that accountability, transparency, supervision, and participation affect budget performance with the concept of value for money
Highlights
This study aims to examine the effect of accountability, transparency, supervision, and participation on-budget performance with the concept of value for money in government organizations (OPD) of the Bantul Regency
This study proves that accountability, transparency, supervision, and participation affect budget performance with the concept of value for money
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 1182–1192
Summary
Melinda Dwi Puspitasari, Dekeng Setyo Budiarto2 1,2Program Sarjana Akuntansi, Fakultas Bisnis, Universitas PGRI Yogyakarta. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, pengawasan dan partisipasi terhadap kinerja anggaran dengan konsep value for money dalam organisasi pemerintah (OPD) Kabupaten Bantul. Populasi penelitian ini adalah bendahara atau staf keuangan OPD Kabupaten Bantul. Penelitian ini menggunakan sampel sebanyak 90 responden dengan metode purposive sampling. Penelitian ini adalah penelitian kuantitatif dengan pengumpulan data melalui kuesioner. Hasil penelitian ini membuktikan bahwa akuntabilitas, transparansi, pengawasan dan partisipasi mempengaruhi kinerja anggaran dengan konsep value for money. Kata Kunci: akuntabilitas; transparansi; pengawasan; partisipasi; value for money
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
