The influence of Tudang Sipulung, public accountability, and transparency to the regional budget performance of the municipality of Parepare
| Autor: | Yadi Arodhiskara, Masdar Mas’ud, Muhammad Su’un, Mursalim |
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| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Management Science Letters, Vol 11, Iss 1 (2020) |
| Druh dokumentu: | article |
| ISSN: | 1923-9335 1923-9343 |
| DOI: | 10.5267/j.msl.2020.8.031 |
| Popis: | The purpose of this study is to analyze and find out the influence of the Tudang Sipulung, public accountability and transparency on budget performance in the Regional Government of Parepare. Respondents in this study were 102 employees of the Regional Government of Parepare. The analytical model used to determine the effect between variables is a structural model with the Partial Least Square (PLS) approach. The results show that Tudang Sipulung had no significant effect on Budget Performance, Public Accountability had a significant effect on Budget Performance, and Transparency had no significant effect on the Budget Performance. This means that the implementation of the Tudang Sipulung and transparency has not been optimal in seeing the performance of the budget, in contrast to public accountability which is considered quite good. To improve the performance of the budget, it is good for the regional government to be open starting from the planning process to reporting, creating good management and open to all information. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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