Effect of Accountability, Transparency and Supervision on Budget Performance

  • HARNOVINSAH HARNOVINSAH University of Mercu Buana, Jakarta, Indonesia
  • Y. AL-HAKIM University of Mercu Buana, Jakarta, Indonesia
  • ERLINA ERLINA University of Sumatera Utara, Medan, Indonesia
  • I. MUDA University of Sumatera Utara, Medan, Indonesia
Palabras clave: Accountability, Supervision, Transparency, Value for Money. / Relación calidad-precio, responsabilidad, supervisión, transparencia.

Resumen

ABSTRACT

 

This research aims to examine the effect of accountability, transparency, and supervision on-budget performance of the Value for Money concept. The research was conducted on 43 local work units in Special Capital Region (DKI) Jakarta Province. The sample of the research consists of 86 government officials using Structural Equation Modeling (SEM) analysis to test the hypothesis. The result of this research-proven that accountability and supervision have significantly affected the on-budget performance of the Value for Money concept, while transparency showed no effect on the effectiveness on-budget performance of the same concept.

RESUMEN

 

Esta investigación tiene como objetivo examinar el efecto de la rendición de cuentas, la transparencia y la supervisión en el rendimiento presupuestario del concepto Value for Money. Investigación realizada en 43 unidades de trabajo locales en la Región de Capital Especial (DKI) Provincia de Yakarta. La muestra de la investigación consta de 86 funcionarios gubernamentales y se utiliza el análisis de modelado de ecuaciones estructurales (SEM) para probar la hipótesis. El resultado de esta investigación demostró que la rendición de cuentas y la supervisión tienen un efecto significativo en el rendimiento presupuestario del concepto Value for Money, mientras que la transparencia no mostró ningún efecto sobre la eficacia en el rendimiento presupuestario del mismo.

 

Biografía del autor/a

HARNOVINSAH HARNOVINSAH, University of Mercu Buana, Jakarta, Indonesia
Is Dean of the Faculty of Economics and Business, Mercu Buana University, Jakarta, Indonesia. His last education was a graduate of the Doctor of Accounting Science Program, Padjadjaran University, Bandung, Indonesia.
Y. AL-HAKIM, University of Mercu Buana, Jakarta, Indonesia
Is a Lecturer in Accounting Studies Program at the Faculty of Economics and Business, Mercu Buana University, Jakarta, Indonesia.
ERLINA ERLINA, University of Sumatera Utara, Medan, Indonesia
Professor of Accounting at the University of Sumatera Utara. He studied in the University of Sumatera Utara (Bachelor), Master of Science in Accounting (University of Gadjah Mada, Yogyakarta Indonesia) and the Doctor of Accounting Program, University of Science Malaysia (USM), Pulau Pinang, Malaysia. His qualification is Head of the Accounting Studies Master Program and Head of the Doctor of Accounting Science Program, University of Sumatera Utara.
I. MUDA, University of Sumatera Utara, Medan, Indonesia
Chief researcher, Doctor of Accounting at the University of Sumatra Utara. He studied in Syiah Kuala University, Banda Aceh (Bachelor), Master of Science in Accounting (Padjadjaran University Bandung, Indonesia) and Doctor of Accounting Science Program at the University of Sumatera Utara. His qualification is Secretary of the Master of Accounting Studies Program and Secretary of the Doctor of Accounting Science Program, University of Sumatera Utara.

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Publicado
2020-09-18
Cómo citar
HARNOVINSAH, H., AL-HAKIM, Y., ERLINA, E., & MUDA, I. (2020). Effect of Accountability, Transparency and Supervision on Budget Performance. Utopía Y Praxis Latinoamericana, 25(1), 130-143. Recuperado a partir de https://produccioncientificaluz.org/index.php/utopia/article/view/33680
Número
Vol. 25 (2020): Extra 7 [Interlocuciones]
Sección
Artículos