PENGARUH AKUNTABILITAS, TRANSPARANSI, PENGAWASAN, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Surabaya)

Abstract

This research aimed to examine the effect of accountability, transparency, supervision, and budget participation on the budget performance at the Regional Work Unit of Surabaya.The research was quantitative with questionnaire as the instrument. While, thedata collection technique used purposive sampling, in which the sample was taken based on criteria given. In line with, there were 87 respondents as sample, which taken from 19 SKPD in Surabaya. Moreover, the data analysis technique used multiple linier regression with SPSS.The research results concluded accountability had positive effect on the budget performance since it had been proven with the implementation accountability of open budget. Likewise, transparency had positive effect on the budget performance. This happened, as the government administration was directly and open to the public. As concequence, the budget announcements could be obtained and accessed any time by the public. The supervision also had positive effect on the budget performance as it had been proven with the direct employees participation in accordance with the budget arrangement. As the result, the purpose and target within the budget had been accomplished.
Keyword : Accountability, Transparency, Supervision, Budget Participation, Budget Performance