Abstract:
Muhammad Amin. 2021. The Effect of Financial Supervision, Accountability, and
Transparency of Financial Management Based Budget Performance Value For Money- in the
Government of West Sulawesi Province, supervised by Maryadi and Sylvia Sjarlis.
This study aims to determine and partially analyze the effect of Financial Supervision,
Accountability, and Transparency of Financial Management on-based Budget Performance
Value For Money in the Government of West Sulawesi Province. To find out and analyze the
simultaneous influence of Financial Supervision, Accountability, and Transparency of
Financial Management simultaneously influence the-based Budget Performance Value For
Money in the Government of West Sulawesi Province. To find out and analyze the dominant
variables that influence the Value For Money-based Budget Performance in the West Sulawesi
Provincial Government.
This research is quantitative research with a survey method with a correlational analysis
technique to determine the effect of a dependent variable and independent variable. Data
collection methods used are questionnaires and document studies. The analytical method used
is descriptive and multiple linear regression analysis.
The results show that (1) partially shows that the Financial Supervision variable has a
dominant effect on Value For Money-Based Budget Performance, this indicates that the better
Financial Supervision will further improve Based Budget Performance Value For Money- in
the West Sulawesi Provincial Government. (2) partially showed that variables affect the
performance of the Budget Accountability-Based Value For Money, this suggests that the
better accountability will increase the Budget Performance-Based Value For Money to the
Government of West Sulawesi province. (3) partially shows that the Financial Management
Transparency variable has an effect on the performance of the Value For Money-Based budget,
this indicates that the better the Financial Management Transparency will further improve the
Based Budget Performance Value For Money- in the West Sulawesi Provincial Government.
(4) simultaneously shows that the variables of Financial Supervision, Accountability, and
Transparency of Financial Management affect the Performance of Based Budgets, Value For
Money- which means that the increase in Financial Supervision, Accountability and
Transparency of Financial Management will affect the increase in Budget Performance Based
on Value For Money in the Provincial Government of West Sulawesi. by 95.5%. (5) the
Financial Supervision variable is the most dominant variable affecting the performance of the
value for money-based budget in the West Sulawesi Provincial Government.
