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All Journal Jurnal Mahasiswa Akuntansi Samudra
Puspita Sari
Fakultas Ekonomi Universitas Samudra
Humanities Economics, Econometrics & Finance Education Social Sciences

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DETERMINAN KINERJA ANGGARAN BERBASIS VALUE FOR MONEY PADA SEKTOR PUBLIK (Studi pada SKPD Aceh Tamiang) Puspita Sari; Nurlaila Hanum; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.365 KB) | DOI: 10.33059/jmas.v2i5.4202

Abstract

This study aims to determine the effect of accountability, timeliness and internal control on value for money-based budget performance in the public sector (study on SKPD Aceh Tamiang). The population of this study are people who are involved in budgeting and understand the budget at the Aceh Tamiang SKPD as many as 32 SKPD. The sampling technique used the Saturated Sample method where all SKPDs were sampled. Data were collected by distributing questionnaires to 96 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results showed that simultaneously the variables of accountability, timeliness, and internal control had a significant effect on value for money-based budget performance. While partially shows that the variables of accountability and internal control have a significant influence on the performance of the value for money-based budget. While the timeliness variable has no effect on value for money based budget performance.
Co-Authors Muhammad Salman Nurlaila Hanum