Downloads: 103
Research Paper | Accounting | Indonesia | Volume 7 Issue 12, December 2018
Application of Budget-Based Performance Systems in Improving Performance Accountability in Jembers State Polytechnic
Savitri AuliaWuri Handayani | Alwan Sri Kustono [7] | Whedy Prasetyo [3]
Abstract: managerial performance accountability at the Jember State Polytechnic; 2) to determine the effect of budgeting transparency on managerial performance accountability at the Jember State Polytechnic; 3) to determine the effect of budget oversight on managerial performance accountability at the Jember State Polytechnic and to determine the effect of budgeting efficiency on managerial performance accountability at the Jember State Polytechnic. Analysis method used multiple linear regression, t test and clasic asumtions. Results showed budgeting accountability in development affects the performance of managerial accountability. The better the budgeting accountability, the better the performance of magaerial; Budgeting transparency affects the performance of managerial accountability. The more transparent the budget is, the better managerial performance will be; Budgeting supervision didnot affect the performance of managerial accountability. This shows that budgeting supervision do not determine whether managerial performance accountability is good or not; Budgeting efficiency didnot affect the performance of managerial accountability. Means that budgeting efficiency does not determine whether managerial performance accountability is good or not.
Keywords: accountability, budgeting, transparency, supervision, efficiency and managerial performance accountability
Edition: Volume 7 Issue 12, December 2018,
Pages: 1516 - 1519
Similar Articles with Keyword 'accountability'
Downloads: 1 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1
Doctoral Thesis, Accounting, Kenya, Volume 13 Issue 5, May 2024
Pages: 91 - 98Public Financial Reporting Practices, Regulations and Accountability of State-Owned Corporations in Kenya
Livaha Aggrey Ngeresa | Dr. Salome Musau
Downloads: 95
Research Paper, Accounting, Nigeria, Volume 9 Issue 8, August 2020
Pages: 555 - 562Accounting Ethics and Accountability in the Nigerian Public Service
Owolabi S. A. [3] | Orekoya M. M