2019
DOI: 10.30927/ijpf.584834
|View full text |Cite
|
Sign up to set email alerts
|

The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province

Abstract: The aim of this study is to know the effect of accountability, transparency, and supervision on budget performance in regional owned enterprises (BUMD) both simultaneously and partially. The design of this study is included in associative causal research. The population of this study is all Government employees in Riau province. The sample selection is by using the purposive sampling method, which is included by the employees of The Accounting and The Internal Supervisory Department (SPI). The collecting data … Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
3
1
6

Year Published

2021
2021
2023
2023

Publication Types

Select...
6

Relationship

1
5

Authors

Journals

citations
Cited by 10 publications
(10 citation statements)
references
References 1 publication
0
3
1
6
Order By: Relevance
“…The fault does not guarantee that value for moneybased budget performance will be better. On the contrary, the results of this study are not in line with the research conducted by Rigian (2019), Suharyono (2019), Laoli (2019), Purnomo (2018). They state that budget performance with the concept of value for money is influenced by accountability.…”
Section: Discussioncontrasting
confidence: 99%
“…The fault does not guarantee that value for moneybased budget performance will be better. On the contrary, the results of this study are not in line with the research conducted by Rigian (2019), Suharyono (2019), Laoli (2019), Purnomo (2018). They state that budget performance with the concept of value for money is influenced by accountability.…”
Section: Discussioncontrasting
confidence: 99%
“…Transparency is related to accountability in these terms. The one of the concepts with which accountability is associated is "transparency" (Serhan, 2016;Himmetoğlu, Ayduğ & Bayrak, 2017;Suharyono, 2019).…”
Section: Discussionmentioning
confidence: 99%
“…Selain itu, tenant juga diberikan kesempatan untuk mengikuti pelatihan yang diselenggarakan pihak ketiga seperti pelatihan BEKUP (Baparekraf For Startup). Pelatihan diharapkan dapat membantu tenant dalam mengimpelementasikan prinsip akuntabilitas dan transparansi (Suharyono, 2019).…”
Section: Seleksi Tenantunclassified