Open AccessPengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money
Author(s) -
Detasya Rigian,
Ratna Purnama Sari
Publication year - 2019
Publication title -
journal of business and information systems
Language(s) - English
Resource type - Journals
ISSN - 2685-2543
DOI - 10.36067/jbis.v1i1.11
Subject(s) - transparency (behavior) , accountability , value for money , value (mathematics) , economics , business , accounting , public economics , political science , mathematics , statistics , law
The purpose of the research to test the effect of accountability, transparency, participation, and supervision on the performance of budget based on the value for money in OPD Sleman Regency. The research sample are 101 respondents. The result shows that accountability, transparency, and participation has a significant effect on the performance of budget based on the value for money while supervision has no significant impact on the performance of budget based on the value for money