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PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN PADA SEKTOR PUBLIK
This research is aimed to find out the influence of accountability, transparency, and supervision to the budget performance at Local Apparaturs Working Unit (SKPD) in Surabaya. Quantitative research has been applied in this research. The data collection method has been done by using survey method. The research data uses primary data which has been carried out by issuing questionnaires to the respondents. The sample collection method has been conducted by using purposive sampling method and 78 respondents have been obtained as samples. The analysis technique has been carried out by using multiple linear regressions analysis. Based on the result of the hypothesis test, it can be concluded that: accountability givespositive influence to the budget performance, transparency gives positive influence to the budget performance and supervision gives positive influence to the budget performance.
Keywords: accountability, transparency, supervision, budget performance.
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