The Effect of Accountability, Transparency, and Oversight on The Value for Money Budget Management Concept

Muntu Abdullah, Vina Olivia P, Andi Basru Wawo, Agus Widodo Mardijuwono

2018

Abstract

The purpose of this research is to determine the partial and simultaneous effects of accountability, transparency, and oversight on the value for money budget management concept. The research design was causal-associative and the research method used was a survey questionnaire. The population for the research were all of the employees who worked at the Financial and Regional Assets Management Agency (Badan Pengelola Keuangan dan Aset Daerah) of Kendari Municipality, which amounted to 104 individuals. The sample, which was determined through the use of purposive sampling, was 71 people who were competent in the field of finance and accounting. The results show that accountability has a partially significant effect on the value for money budget management concept (t-count 5.535 > t-table 1.667 at a significance level of 0.000 < 0.005), transparency has no significant effect on value for money (t-count 0.148 < t-table 1.667 at a significance level of 0.883 > 0.05), and oversight partially affects the value for money budget management concept (t-count 2.759 > t-table 1.667 at a significance level of 0.007 < 0.05). The results of the analysis show that the variables of accountability, transparency, and oversight simultaneously affect the value for money budget management concept (F-count 54.630 > F-table at a significance level of 0.000 < 0.05). From the study, we conclude that this research model can be used to predict because the independent variables (accountability, transparency, and oversight) simultaneously affect the value for money budget management concept.

Paper Citation

in Harvard Style

Abdullah M., P V., Wawo A. and Mardijuwono A. (2018). The Effect of Accountability, Transparency, and Oversight on The Value for Money Budget Management Concept.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 5-446. DOI: 10.5220/0007016600050446

in Bibtex Style

@conference{jcae symposium18,
author={Muntu Abdullah and Vina Olivia P and Andi Basru Wawo and Agus Widodo Mardijuwono},
title={The Effect of Accountability, Transparency, and Oversight on The Value for Money Budget Management Concept},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={5-446},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007016600050446},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of Accountability, Transparency, and Oversight on The Value for Money Budget Management Concept
SN - 978-989-758-339-1
AU - Abdullah M.
AU - P V.
AU - Wawo A.
AU - Mardijuwono A.
PY - 2018
SP - 5
EP - 446
DO - 10.5220/0007016600050446