Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)

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Determinants of Budget Performance with Value for Money Concept

Authors
Lulu Amalia Nusron1, *, Anandita Zulia Putri1, Ulfa Fajar Resmi1
1University PGRI of Yogyakarta, Yogyakarta, Indonesia
*Corresponding author. Email: lulu.amalia@upy.ac.id
Corresponding Author
Lulu Amalia Nusron
Available Online 15 December 2022.
DOI
10.2991/978-2-494069-39-8_6How to use a DOI?
Keywords
Accountability; Transparency; Budget Performance; Monitoring
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 December 2022
ISBN
978-2-494069-39-8
ISSN
2352-5398
DOI
10.2991/978-2-494069-39-8_6How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Lulu Amalia Nusron
AU  - Anandita Zulia Putri
AU  - Ulfa Fajar Resmi
PY  - 2022
DA  - 2022/12/15
TI  - Determinants of Budget Performance with Value for Money Concept
BT  - Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
PB  - Atlantis Press
SP  - 54
EP  - 65
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-39-8_6
DO  - 10.2991/978-2-494069-39-8_6
ID  - Nusron2022
ER  -