PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN PADA SEKTOR PUBLIK

Abstract

This research is aimed to find out the influence of accountability, transparency, and supervision to the budget
performance at Local Apparaturs Working Unit (SKPD) in Surabaya. Quantitative research has been applied in
this research. The data collection method has been done by using survey method. The research data uses primary data which has been carried out by issuing questionnaires to the respondents. The sample collection method has been conducted by using purposive sampling method and 78 respondents have been obtained as samples. The
analysis technique has been carried out by using multiple linear regressions analysis. Based on the result of the
hypothesis test, it can be concluded that: accountability givespositive influence to the budget performance,
transparency gives positive influence to the budget performance and supervision gives positive influence to the
budget performance.

Keywords: accountability, transparency, supervision, budget performance.