CD Skripsi
Pengaruh Akuntabilitas, Transparansi, Ketepatan Waktu Dan Pengawasan Internal Terhadap Kinerja Anggaran (Studi Pada Organisasi Pemerintah Daerah Di Kabupaten Natuna)
ABSTRACT The purpose of this study is to determine the effect of accountability, transparency, timeliness, and internal supervision on the performance of the budget on OPD in Natuna Regency partially or simultaneously. The population used in the study was all OPD in Natuna Regency. The sampling technique used in this study was purposive sampling technique. Each OPD was taken by 4 people to become a sample consisting of the Head of Office/ Office Secretary, Head of Budget Sub-Section, Head of Finance and Treasurer Subdivision, so that the research sample is 116 people. Data analysis using multiple regression methods. The results showed that accountability, transparency, timeliness and internal supervision had a significant effect on the budget performance of the OPD in Natuna Regency. The coefficient of determination obtained is equal to Adj. R2 = 0.629. This means that the performance of the OPD budget in Natuna Regency is influenced by accountability, transparency, timeliness and internal supervision by 62.90% while around 37.10% is influenced by other variables. Keywords: Accountability, Transparency, Timeliness, Internal Oversight and Budget Performance
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