MALIK, ABDUL (2013) PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ANGGARAN BELANJA TERHADAP KINERJA KARYAWAN DI PT. CITRA TRANSPOR NUSANTARA. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study was conducted to see the effect of the transparency and accountability of budget management on the performance of employees at PT. Citra Transpor Nusantara. By using the influence of transparency and accountability in the management of the budget, it is expected to have an affect towards the performance of employees at PT. Citra Transpor Nusantara. The study population was all the employees of PT. Citra Transpor Nusantara. 235 questionnaires were distributed to PT Citra Transpor Nusantara Jakarta and PT Citra Transpor Nusantara Bandung Branch and 205 were returned. After futher selection process, using a random sampling technique, 169 respondents meet the requirements for the study. The analysis tools that is used to achieve the research goal is multiple regression analysis. Method of data collection is through questionnaire, the variables studied were measured with a Likert scale that measures attitudes with a range of scores from 1 to 5 (5 strongly agree, 4 agree, 3 neither agree nor disagree, 2 disagree, 1 strongly disagree). The results obtained conclude that the Transparency of budget management does not have a significant impact on employee performance, while accountability of budget management has significant influence on the performance of employees with a positive direction.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55511110009 |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | RIZKY MIJKA EDELWEIS |
| Date Deposited: | 01 Nov 2025 03:25 |
| Last Modified: | 01 Nov 2025 03:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99985 |
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