Authors:

Ni Luh Putu Uttari Premananda, Made Yenni Latrini

Abstract:

“Accountability, transparency, and budgetary participation is a form of responsibility and openness in application of the budgeting performance based on the value for money as core of performance measurement in government organization that provides budgetary performance that economical, efficiency, and effectiveness. Research is aimed to explain the impact of accountability, transparency, and budgetary participation on the performance of the budget. This research was conducted in local government of Denpasar in 2015. The sample of this research is the method of saturated samples. Methods of data collection is done by using a survey method and using the technique of Multiple Linear Regression Analysis. The analysis showed that accountability, transparency, and budgetary participation positively influence budget performance either partially or simultaneously in Denpasar government. Accountability, transparency and budgetary participation affect performance budget by 77.2 percent, while 2.8 percent remaining is influenced by other variables which not involved in the research model.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-27160

Published

2017-03-15

How To Cite

PREMANANDA, Ni Luh Putu Uttari; LATRINI, Made Yenni. PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KOTA DENPASAR.E-Jurnal Akuntansi, [S.l.], v. 18, n. 3, p. 2451-2476, mar. 2017. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-27160. Date accessed: 28 Aug. 2025.

Citation Format

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 18 No 3 (2017)

Section

Articles

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