Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Pemerintah Daerah

(Studi Kasus Pada Organisasi Perangkat Daerah Kabupaten Tabanan)

  • Anak Agung Putu Agung Wahyu Pratama Universitas Hindu Indonesia
  • Putu Cita Ayu Universitas Hindu Indonesia
  • Ni Putu Trisna Windika Pratiwi Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v5i4.3929
Keywords: Regional Financial Supervision, Accountability, Participation in Budgeting and Regional Government Performance

Abstract

The purpose of this research is to investigate and analyze how regional financial oversight, accountability, and budgetary participation affect the performance of local government. The research focuses on civil servants who work in 30 regional apparatus organizations located in Tabanan Regency. The study involved 177 individuals, and data was collected using a questionnaire. The sampling method utilized in this study was purposive sampling, while the analysis technique used was multiple linear regression analysis. The results of the study indicated that regional financial oversight did not affect the performance of local government in Tabanan Regency's regional apparatus organization. However, accountability and budgetary participation had a significant and positive impact on local government performance.

Published
2024-10-31
How to Cite
Wahyu Pratama, A. A. P. A., Ayu, P. C., & Windika Pratiwi, N. P. T. (2024). Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Pemerintah Daerah: (Studi Kasus Pada Organisasi Perangkat Daerah Kabupaten Tabanan). Hita Akuntansi Dan Keuangan, 5(4), 251-264. https://doi.org/10.32795/hak.v5i4.3929
Issue
Vol. 5 No. 4 (2024): Hita Akuntansi dan Keuangan
Section
Articles

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