PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus Pada SKPD Pemerintah Provinsi DKI Jakarta)

AL-HAKIM, YASMIN (2019) PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY (Studi Kasus Pada SKPD Pemerintah Provinsi DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims at examining the effect of accountability, transparency, and supervision on the performance of budgetting of the Value For Money concept. Research conducted on 43 local work unit in DKI Jakarta Province. By using census method, the sample of the research consists of 86 government officials. This research uses SEM analysis to test the hypothesis with SmartPLS version 3.0. The result of this research proven that accountability and supervision has significantly effect on the performance of budgetting of the Value for Money concept, while transparency showed effect, although not significantly, on the performance of budgetting of the Value for Money concept. Keywords: accountability, transparency, supervison and Value for Money Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan pengawasan terhadap kinerja anggaran dengan konsep Value for Money. Penelitian ini dilakukan di 43 SKPD Provinsi DKI Jakarta. Dengan menggunakan metode sensus, jumlah responden penelitian ini adalah 86 aparat pemerintah. Pengujian statistik untuk menguji hipotesis menggunakan alat uji Structural Equation Modelling (SEM) dengan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan pengawasan berpengaruh positif dan signifikan terhadap kinerja anggaran dengan konsep Value for Money. Sementara itu, transparansi berpengaruh positif, namun tidak signifikan, terhadap kinerja anggaran dengan konsep Value for Money. Kata Kunci: akuntabilitas, transparansi, pengawasan, dan Value for Money.

Item Type: Thesis (S1)
Call Number: SE/32/18/515
NIM: 43215010281
Uncontrolled Keywords: akuntabilitas, transparansi, pengawasan, dan Value for Money.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.4 Financial of Public Administration/Anggaran Administrasi Negara
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Apr 2019 04:29
Last Modified: 25 Apr 2019 04:29
URI: http://repository.mercubuana.ac.id/id/eprint/48596

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