The Effect of Accountability, Transparency and Supervision on Value for Money based Budget Performance in Mojokerto City

[摘要] Purpose: This study aims to analyze the effect of accountability, transparency, and supervision on value for money-based budget performance in Mojokerto City. Design/methodology/approach: In this study, sampling is carried out using the purposive sampling method. The research sample consists of 51 respondents in regional apparatus organizations in Mojokerto City. The analytical technique used in this study is multiple linear regression analysis. Findings: The results show that transparency and supervision have a significant effect on value for money-based budget performance, while accountability has no significant effect on value for money-based budget performance.

[关键词] Accountability;Budget Performance;Supervision;Transparency;Value for Money