Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Pemerintah Kota Surabaya

Sari, Ninik Puspita (2020) Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran Berkonsep Value For Money Pada Pemerintah Kota Surabaya. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Accountability and transparency are a form of responsibility and are open in carrying out budget performance based on value for money which is the core of performance measurement in government organizations so as to provide effective, efficient and economical performance budget. Research is aimed at analyzing the effect of accountability and transparency on budget performance. This research was conducted at the Surabaya City Service in 2019. Sampling in this study used a purposive sampling technique or method. Tests conducted in this study use the outer model (validity and reliability test), descriptive statistical analysis, inner models (R-Squared test, Full Colliniaerity (VIF), Q-Squared test), Goodness of fit test, and hypothesis testing. The sample used in this study were 105 respondents who worked at the Surabaya City Government Office. The analysis gives the results that show that accountability and transparency have positive implications both partially and simultaneously on the budget performance concept of value for money in the city government of Surabaya. Keywords : Accountability, Transparency, Budget Performance, Value for Money

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: NINIK PUSPITA SARI
Date Deposited: 13 Mar 2020 04:26
Last Modified: 03 Apr 2020 02:54
URI: http://eprints.perbanas.ac.id/id/eprint/6497

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