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

Öz

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.

Anahtar Kelimeler

• 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

Öz

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.

Anahtar Kelimeler

• Accountability
• Transparency
• Supervision
• Performance
• Butget

Kaynakça

1. ., 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