CD Skripsi
Pengaruh Akuntabilitas, Transparansi Dan Ketepatan Waktu Terhadap Kinerja Anggaran (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)
ABSTRACT
This study aims to determine the effect of accountability, transparency,
and timeliness on budget performance at OPD in Pekanbaru City. The population
is all OPD in Pekanbaru City. The sampling technique used purposive sampling
method with a total sample of 81 subjects. The data collection technique used in
this research is a questionnaire. The data analysis technique used is multiple
regression. The results showed that the variables of accountability (X1) has a
positive effect on the performance of the budget, with a value oftcount> 4.142
ttable1.991 or sig 0.000 < 0.05. Variable transparency (X2) has a positive effect on
the performance of the budget withtvaluethe 2,551 > ttable 1.991 or sig of 0.013 <
0.05 . So variable (X3) has an effect on budget performance, with a value of tcount
Timeliness2,215 > ttable1,991 or sig of 0.030
Tidak tersedia versi lain