PENGARUH AKUNTABILITAS, TRANSPARANSI, KETEPATAN WAKTU DAN PENGAWASAN INTERNAL TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY (Studi Empiris Pada OPD Kota Administrasi Jakarta Selatan)

MINANGKANI PUTRI, DEWI UTAMI (2020) PENGARUH AKUNTABILITAS, TRANSPARANSI, KETEPATAN WAKTU DAN PENGAWASAN INTERNAL TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY (Studi Empiris Pada OPD Kota Administrasi Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of accountability, transparency, punctuality and internal control on the performance of value for money concept based budgeting.in OPD (Regional Apparatus Organization) of South Jakarta Administration City. The object of this research is the Treasurer, Chiefs of the Department, Division Heads, and Staff who have a role in the process of making and preparing the budget at 25 OPD located in South Jakarta Administrative City. This research was conducted on 42 respondents using primary data through questionnaires distributed directly to the respondents. Data analysis used SPSS version 22. The static method used in this study is multiple linear regression analysis. The results of this study indicate that accountability had a positive and significant effect on theperformance of value for money concept based budgeting, transparency has a negative effect not significantly on the performance of value for money concept based budgeting, punctuality had a positive and significant effect on the performance of value for money concept based budgeting, internal control has a negative effect insignificant on the performance of value for money concept based budgeting. The simultaneous test results revealed that the variables of accountability, transparency, punctuality and internal control had a positive and significant effect on the performance of value for money concept based budgeting. Keywords: Accountability, transparency, punctuality and internal control, the performance of value for money concept based budgeting Penelitian ini bertujuan untuk mengetahui pengaruh dari akuntabilitas, transparansi, ketepatan waktu dan pengawasan internal terhadap kinerja anggaran berkonsep value for money pada OPD (Organisasi Perangkat Daerah) kota Administrasi Jakarta Selatan. Objek penelitian ini Bendahara, Kepala Suku Dinas, Kepala Bagian, dan Staf yang memiliki peran dalam proses pembuatan dan penyusunan anggaran pada 25 OPD yang berlokasi di Kota Administrasi Jakarta Selatan. Penelitian ini dilakukan terhadap 42 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Analisis data menggunakan program SPSS versi 22. Metode statisik yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap kinerja anggaran berkonsep value for money, transparansi berpengaruh negatif tidak signifikan terhadap kinerja anggaran berkonsep value for money, ketepatan waktu berpengaruh positif dan sifnifikan terhadap kinerja anggaran berkonsep value for money, pengawasan internal berpengaruh berpengaruh negatif tidak signifikan terhadap kinerja anggaran berkonsep value for money. Hasil uji simultan Akuntabilitas, Transparansi, Ketepatan Waktu dan Pengawasan Internal berpengaruh signifikan terhadap Kinerja Anggaran Berkonsep Value For Money. Kata kunci: Akuntabilitas, transparansi, ketepatan waktu, pengawasan internal, kinerja anggaran berkonsep value for money.

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