The Effect of Accountability, Transparency and Supervision on Value for Money based Budget Performance in Mojokerto City

Raka Mahyudin Hakiki; Laely Aghe Africa

doi:10.29138/ijebd.v6i2.2183

Raka Mahyudin Hakiki University of Hayam Wuruk Perbanas
Laely Aghe Africa Universitas Hayam Wuruk Perbanas

DOI: https://doi.org/10.29138/ijebd.v6i2.2183

Keywords: Accountability, Budget Performance, Supervision, Transparency, Value for Money

Abstract

Purpose: This study aims to analyze the effect of accountability, transparency, and supervision on value for money-based budget performance in Mojokerto City.

Design/methodology/approach: In this study, sampling is carried out using the purposive sampling method. The research sample consists of 51 respondents in regional apparatus organizations in Mojokerto City. The analytical technique used in this study is multiple linear regression analysis.

Findings: The results show that transparency and supervision have a significant effect on value for money-based budget performance, while accountability has no significant effect on value for money-based budget performance.

Paper type: Research paper

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