Rigian, Detasya
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Pengaruh akuntabilitas, transparansi, dan partisipasi Terhadap kinerja anggaran berbasis value for money Rigian, Detasya; Sari, Ratna Purnama
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.198 KB) | DOI: 10.36067/jbis.v1i1.11

Abstract

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