PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PELAKSANAAN ANGGARAN PADA INSTANSI PEMERINTAH

Abstract

This research is meant to examine the influence of accountability, transparency, and oversight to the budget
implementationperformance. This research is a quantitative research. The population is local apparaturs work
unit at the environment of local government of Mojokerto district. The sample collection technique has been
collected by using purposive sampling method. The data collection technique has been done by conducting survey
method. The data has been done by using primary data in theform of questionnaires which have been issued to
the respondents. The analysis method has been carried out by using multiple linear regressions analysis and the
application instrument of SPSS (Statistical Product and Services Solutions) 20.0 version. The result of this
research shows that the presentation of accountability gives positive influence to the implementation
performance, transparencygives positive influence to the budget implementation performance and oversight gives
positive influence to the budget implementationperformance.

Keywords: Accountability, transparency, oversight, budget implementation performance.