Authors:

Muhammad Firdiansyah Adiwirya, I Putu Sudana

Abstract:

“Performance-based budgeting is a budgeting that notices the priority programs and activities. In practice, it takes accountability and transparency so that the quality of the budget in accordance with the goals and objectives. The purpose of this research was to examine the effect of accountability and transparency in performance-based budgeting. This research was conducted in Denpasar by using questionnaires. Multiple linear regression was used as a technique of data analysis in this study. This study concluded that the accountability and transparency has simultaneous positive effect on performance-based budgeting. Partially, transparency has positive influence on performance-based budgeting. This study shows that the respondents have a more skewed perception of transparency compared with accountability.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-11371

Published

2015-05-25

How To Cite

ADIWIRYA, Muhammad Firdiansyah; SUDANA, I Putu. AKUNTABILITAS, TRANSPARANSI, DAN ANGGARAN BERBASIS KINERJA PADA SATUAN KERJA PERANGKAT DAERAH KOTA DENPASAR.E-Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 611-628, may 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11371. Date accessed: 08 Jul. 2024.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 11 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License