PENGARUH AKUNTABILITAS, TRANSPARANSI PUBLIK DAN PENGAWASAN TERHADAP KINERJA ANGGARAN

Abstract

This research aimed to examine and analyze the effect of accountability public transparency and supervision on budget performance of Surabaya Local Goverment Working Unit. The research was quantitative. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. Moreover, the distributed to respondents. Furthermore, there were 100 respondents as sample, who taken from 26 Local Goverment Working Unit. Additionally, some independent variables were Accountability, Public Transparency, and Supervision. Meanwhile, the dependent variable was budget performance. For instrument testing, it used validity and reliability test. In addition, the data analysis technique used multiple linier regression with SPSS 23. The research result concluded accountability had positive effect on budget performance of Surabaya Local Goverment Working Uni. Likewise, public transparency had positive effect on budget perfomance of Surabaya Local Goverment Working Unit. Similarly, supervision had positive effect on budget performance of Surabaya Local Goverment Working Unit. In short, all hypothesis had been proven.
Keywords : accountability, public transparency, supervision, budget performance