PENGARUH PENGAWASAN KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KINERJA ANGGARAN BERBASIS VALUE FOR MONEY PADA PEMERINTAH PROVINSI SULAWESI BARAT

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.