Jurnal Mahasiswa Akuntansi Samudra
Vol 2 No 5 (2021)

DETERMINAN KINERJA ANGGARAN BERBASIS VALUE FOR MONEY PADA SEKTOR PUBLIK (Studi pada SKPD Aceh Tamiang)

Puspita Sari (Fakultas Ekonomi Universitas Samudra)
Nurlaila Hanum (Fakultas Ekonomi Universitas Samudra)
Muhammad Salman (Fakultas Ekonomi Universitas Samudra)



Article Info

Publish Date
30 Oct 2021

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.

Copyrights © 2021






Journal Info

Abbrev

jmas

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of ...