Determinants of Budget Performance with Value for Money Concept

Abstract

This study aims to examine the-impact of accountability, transparency, and oversight on-budget performance. The type of data used in this research is quantitative. This research was conducted using a questionnaire survey conducted by the Regional Device Unit in Bantul Regency. The object of this research is all employees of regional organizations. The sample of this study was 40 respondents who participated in the preparation of the budget. The method used to determine the sample is purposive sampling. Data analysis used SPSS 24 program and the data -analysis -method -used in this study was multiple -linear -regression. The result showed that -supervision had a -significant positive effect on -budget performance. However, accountability and transparency do not affect the budget performance of regional apparatus organizations in Bantul Regency.

Fuzzy Linear Regression Modelling of Federal Government Budget Performance

“…For instance, Gemmell et al (2015) examined the impacts of GDP on changes in total government expenditure, alongside changes in the shares of spending devoted to various categories. While Nusron et al (2022) examined the impact of three predictor variables, namely: accountability, transparency, and oversight on-budget performance. Similarly, Pramudiati et al (2023) concluded that the better the accountability, transparency and supervision, the better of budget performance based on the findings that accountability, transparency, and supervision positively influence the performance of the value for money concept budget.…”