PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA PENGELOLAAN ANGGARAN

Abstract

This research aimed to examine the effect of accountability, transparency and supervision on budget management performance. The population was Mojokerto Local Unit Organization. While the research was casual-comparative with quantitative as its approach. Moreover, the data collection technique used purposive sampling with survey as the instrument. In line with, there were 95 respondents as the sample. Furthermore, the respondents were the head of finance and its staff. Additionally, the data were primary which used questionnaires as its sampling technique. In addition, the data analysis technique used multiple linear regression with SPSS (Statictical Product and Service Solution) 23. The research result concluded accountability had positive effect on budget management performance of government institution. Likewise, its budget target transparency had positive effect on budget management performance of government institution. Similarly, superviosion had positive effect on budget management performance of government institution. In brief, this research result had supported all hypotheses which had beed formulated.
Keywords: accountability, tranparency, supervision, budget management performance