- International Journal of Public Finance
- Vol: 4 Issue: 2
- The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Conce...
The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province
Authors : Suharyono Suharyono
Pages : 236-249
Doi:10.30927/ijpf.584834
View : 11 | Download : 5
Publication Date : 2019-12-30
Article Type : Research
Abstract :T he aim of this study is to know the effect of accountability, transparency, and supervision on budget performance in regional owned enterprises ( BUMD) both simultaneously and partially. .Th e design of this study is included in associative causal research. T he population of this study is all Government employees in R iau province. T he sample selection is by using the purposive sampling the method, which is included by the employees of the accounting and the internal supervisory department (SPI) . T he collecting data technique is by using the questionnaire system . T he data analysis the technique used is a simple regression analysis and multiple regression analysis. T he results showed that accountability, transparency and supervision both partially and simultaneously have a positive and significant effect on budget performance with the concept of value for money in regional owned enterprises ( BUMD) of R iau province.Keywords : Accountability, Transparency, Supervision, Performance, Butget