Mikanti Annisa Sugrining Rahayu, - (2024) PENGARUH TINGKAT AKUNTABILITAS, TINGKAT TRANSPARANSI, DAN TINGKAT PARTISIPASI TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY PADA PEMERINTAH DAERAH KABUPATEN CIANJUR. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh tingkat akuntabilitas, tingkat transparansi, dan tingkat partisipasi terhadap kinerja anggaran berkonsep value for money pada Pemerintah Daerah Kabupaten Cianjur. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan inferensial dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini adalah Aparatur Sipil Negara (ASN) yang bertanggung jawab atas pengelolaan keuangan di setiap Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Cianjur sebanyak 226 ASN yang ditentukan dengan menggunakan metode sampel total atau metode sensus. Teknik analisis data yang digunakan yaitu statistik deskriptif dan statistik inferensial dengan menggunakan bantuan software IBM SPSS Versi 29. Berdasarkan hasil analisis deskriptif, tingkat akuntabilitas, tingkat transparansi, tingkat partisipasi, dan kinerja anggaran berkonsep value for money berada dalam kriteria tinggi. Hasil pengujian hipotesis menunjukkan bahwa tingkat akuntabilitas berpengaruh positif terhadap kinerja anggaran berkonsep value for money, tingkat transparansi berpengaruh positif terhadap kinerja anggaran berkonsep value for money, serta tingkat partisipasi berpengaruh positif terhadap kinerja anggaran berkonsep value for money pada Pemerintah Daerah Kabupaten Cianjur. This study aims to determine the influence of the level of accountability, level of transparency, and level of participation on budget performance with a value for money concept in the Regional Government of Cianjur Regency. The methods used in this research are descriptive and inferential with a quantitative approach. The sample used in this study consists of 226 civil servants (ASN) responsible for financial management in each regional work unit (SKPD) of Cianjur Regency who were determined using the total sample method or census method. The data analysis techniques used are descriptive statistics and inferential statistics with the help of IBM SPSS Version 29 software. Based on the results of the descriptive analysis, the level of accountability, level of transparency, level of participation, and budget performance with a value for money concept are within high criteria. The results of hypothesis testing show that the level of accountability has a positive effect on budget performance with a value for money concept, the level of transparency has a positive effect on the performance of the budget with a value for money concept, and the level of participation has a positive effect on the performance of the budget with a value for money concept in the Regional Government of Cianjur Regency.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=en&user=6S4pR3EAAAAJ&view_op=list_works&authuser=1&gmla=AL3_ziiH51ENMtSP0RPuPMC2EBS7OJwlDgXAcB1VSBbBYnrDY83jNwWKkUFfSjMStKCWHUe9t7NQmg2kyGOFf_Sj ID SINTA Dosen Pembimbing: Nugraha: 5994754 Arvian Triantoro: 5993216 |
| Uncontrolled Keywords: | Kinerja anggaran berkonsep value for money, tingkat akuntabilitas, tingkat transparansi, tingkat partisipasi anggaran Budget performance with a value for money concept, level of accountability, level of transparency, level of budget participation |
| Subjects: | H Social Sciences > HF Commerce J Political Science > JF Political institutions (General) J Political Science > JS Local government Municipal government |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mikanti Annisa Sugrining Rahayu |
| Date Deposited: | 14 Nov 2024 06:40 |
| Last Modified: | 14 Nov 2024 06:40 |
| URI: | http://repository.upi.edu/id/eprint/128603 |
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