PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to find out the effect of budget preparation participation and public accountability on the performance of Government institutions. There were independent variables i.e., participants of budget preparation (X1) and public accountability (X2), and the dependent variable was namely government institution performance (Y). The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. The instrument used questionnaires, which were distributed to the respondents. Moreover, the Likert scale was used to measure behavior, perception, and group or individual opinion about the organization's certain activity. Additionally, the population was 18 Surabaya institutions, consisting of 54 respondents. In addition, the data analysis used multiple linear regression with SPSS 26. The result showed that multiple linear analysis tests showed that budget preparation participation had a significant effect on government institutions’ performance. Likewise, public accountability had a significant effect on government institutions’ performance. Briefly, there was consistency between the research result and the previous result. It showed that both budget preparation participation and public accountability had a positive and significant effect on government institutions’ performance.