The Effectof Budget Participation, Accountability, and Financial Supervision on Good Governance Government East Luwu Regency

Rahim, Syamsuri (2022) The Effectof Budget Participation, Accountability, and Financial Supervision on Good Governance Government East Luwu Regency. IOSR Journal of Business and Management (IOSR-JBM), 24 (10). pp. 31-42. ISSN 2319-7668

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Official URL: https://www.iosrjournals.org/iosr-jbm/pages/24(10)...

Abstract

This research was conducted to obtain empirical evidence and analyze the effect of budget participation, accountability, and financial control on good governance and the performance of regional financial management of the East Luwu Regency Government. This study uses a proportional random sampling method, the data The data used in this study are primary in the form of questionnaires and secondary data. The population of the study was 378 structural officials spread over 57 SKPD within the government of East Luwu Regency. While the sample in this study was 378 questionnaires distributed, 378 questionnaires were returned. After verification, the number returned turned out to be 250 questionnaires that met the requirements. data were analyzed using a structural equation modelling (SEM) model with confirmatory factor analysis (CFA) program Analysis of Moment Structure (AMOS 4.0); (Arbukie 1997:562) The results of this study indicate that (1). The p-value = 0.02) with cr with a positive sign of 2.187. Because the p-value obtained is < 0.05 and cr is positive > 1.96, budget participation has a positive and significant effect on good governance. The value (p-value = 0.430) with cr is positive at 0.790. Because the p-value obtained is < 0.05 and cr is positive > 1.96, accountability has a positive and significant effect on good governance. The value (p-value = 0.03) with cr is positive at 2.111. Because the p-value obtained is < 0.05 and cr is positive > 1.96, financial control has a positive and significant effect on good governance. The value (p-value = 0.03) with cr is positive at 2.176. Because the p-value obtained is < 0.05 and cr is positive > 1.96, budget participation has a positive and significant effect on Regional Financial Management Performance, the value (p-value = 0.01) with cr is positive at 2.433. Because the p-value obtained is < 0.05 and cr is positive > 1.96, accountability has a positive and significant effect on Regional Financial Management Performance. The value (p-value = 0.01) with cr is positive at 2.383. Because the p-value obtained is < 0.05 and cr is positive > 1.96, financial supervision has a positive and significant effect on Regional Financial Management Performance. The value (p-value = 0.1) with cr is positive at 7.388. Because the p-value obtained is < 0.05 and cr is positive > 1.96, then good governance has a positive and significant effect on Regional Financial Management Performance. budget participation, accountability, and financial supervision has been proven to improve the implementation of good governance and financial performance in the East Luwu Regency Government Keywords: Budget Participation, Accountability, Financial Supervision on Good Governance and Regional Financial Management Performance.

Item Type:	Article
Uncontrolled Keywords:	Budget Participation, Accountability, Financial Supervision on Good Governance and Regional Financial Management Performance
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	FAKULTAS EKONOMI > AKUNTANSI
Depositing User:	Unnamed user with email admin@umi.ac.id
Date Deposited:	26 Jun 2023 01:42
Last Modified:	26 Jun 2023 01:42
URI:	http://repository.umi.ac.id/id/eprint/2803

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