The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province
Abstract
The
aim of this study is to know the effect of accountability, transparency, and
supervision on budget performance in regional owned enterprises (BUMD) both simultaneously
and partially. The design of this study is included in associative causal
research. The population of this study is all Government employees in Riau
province. The sample selection is by using the purposive sampling method, which
is included by the employees of The Accounting and The Internal Supervisory
Department (SPI). The collecting data technique is by using the questionnaire
system. The data analysis technique used is simple regression analysis and
multiple regression analysis. The results showed that the accountability,
transparency, and supervision both partially and simultaneously has a positive
and significant effect on budget performance with the concept of value for
money in Regional Owned Enterprises (BUMD) of Riau province.
Keywords
References
- ., S . (2018). The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia. International Journal of Public Finance, 3 (1), 47-62. DOI: 10.30927/ijpf.432848
Details
Primary Language
English
Subjects
Economics
Journal Section
Research Article
Authors
Suharyono Suharyono
*
0000-0001-5820-9219
Indonesia
Publication Date
December 30, 2019
Submission Date
July 1, 2019
Acceptance Date
October 12, 2019
Published in Issue
Year 2019 Volume: 4 Number: 2
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