Authors:
Muntu Abdullah
1
;
Vina Olivia P
1
;
Andi Basru Wawo
1
and
Agus Widodo Mardijuwono
2
Affiliations:
1
Universitas Haluoleo, Indonesia
;
2
Airlangga University, Indonesia
Keyword(s):
Accountability,
Transparency,
Oversight,
Value for Money Budget Management Concept
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 partial
ly 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.
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