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

Year 2019, Volume: 4 Issue: 2, 236 - 249, 30.12.2019

Suharyono Suharyono

https://doi.org/10.30927/ijpf.584834

Cited By: 2

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

Accountability, Transparency, Supervision, Performance, Budget

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 the 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 the technique used is a simple regression analysis and multiple regression analysis. The results showed that accountability,
transparency and supervision both partially and simultaneously have a positive and
significant effect on budget performance with the concept of value for money in
regional
owned enterprises (BUMD)
of Riau
province.

Keywords

Accountability, Transparency, Supervision, Performance, Butget

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