Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting
Vol. 1 (2023): Proceeding Bicemba

The Implementation of Performance-Based Budgeting and The Quality of Financial Reports on The Performance Accountability of Government Agents

Nila Aprila (Universitas Bengkulu)
Devia Rolita (Universitas Bengkulu)
Febbiana Nurhasanah (Universitas Bengkulu)



Article Info

Publish Date
05 Dec 2023

Abstract

Performance accountability is very much needed in a government agency for tangible evidence of agency accountability for the realization of a success or failure of program implementation and the achievement of specified activities. Increased accountability can be supported by the implementation of performance-based budgeting and the quality of financial reports in achieving the success of work goals and objectives. The purpose of this study is to identify the influence of performance-based budgeting and the quality of financial reports on the performance accountability of South Bengkulu Regency government agencies. This study uses quantitative methods. Purposive sampling is used in the sampling technique. The data collection technique used a questionnaire that was tested through descriptive analysis and multiple linear regression. The population in this study amounted to 40 OPD in South Bengkulu Regency. Based on the results of data management research, it is known that performance-based budgeting and reporting systems simultaneously or partially have a significant positive effect on the performance accountability of South Bengkulu Regency government agencies.

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Journal Info

Abbrev

bicemba

Publisher

Subject

Economics, Econometrics & Finance

Description

The focus and scope of BICEMBA include Economics Development, Finance and Public Economics, Labor Economics, Blue and Green Economics Digital Economy and Behavioral Economics, E-Government and Governance, Macroeconomics Policy, International Trade, Creative Economics and Tourism, Food Security, ...