PENGARUH AKUNTABILITAS, TRANSPARANSI, PENGAWASAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN
Abstract
This study is to prove empirical evidence of the Effect of Accountability, Transparency, Community Monitoring and Participation on Budget Performance in the Karanganyar Regency Government. The sample in this study uses the Purposive sampling method. The sample in this study is the Regional Government Work Unit (SKPD) of Karanganyar Regency with a total of 26 SKPD. This study uses multiple linear regression because it wants to examine the effect of several independent variables on the dependent variable.
From the results of multiple linear regression using SPSS version 15.0, the results of this study indicate that accountability, transparency and participation in agriculture have a positive effect on budget performance, while supervision has no effect on budget performance in SKPD of Karanganyar Regency. The higher the level of accountability, transparency, supervision and budget participation, the better the performance of the government.