Research Article
The Influence of Accountability, Transparency, and Controlling Towards Budget Performance in The Local Bureaucracy of Magelang City
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351537, author={Melina Sapta Agustina and Seto Satriyo Bayu Aji}, title={The Influence of Accountability, Transparency, and Controlling Towards Budget Performance in The Local Bureaucracy of Magelang City}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={accountability transparency controlling budget performance local bureaucracy organization}, doi={10.4108/eai.14-8-2024.2351537} }- Melina Sapta Agustina
Seto Satriyo Bayu Aji
Year: 2024
The Influence of Accountability, Transparency, and Controlling Towards Budget Performance in The Local Bureaucracy of Magelang City
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351537
Abstract
The performance of public authorities reflects the achievement of their goals or objectives as specified in their vision, mission, and strategies. Performance indicates the degree of success and failure in executing tasks according to programs and standards. In budget management, Accountability, Transparency, and control are crucial because the outcomes must be publicly disclosed and openly considered. This study examines how Accountability, Transparency, and control influence budget performance in the local bureaucracy organizations of Magelang City. The researcher found that Accountability, Transparency, and control positively affect budget performance. However, controlling does not moderate the influence of Accountability and Transparency towards budget performance.
