2024
DOI: 10.36987/ecobi.v11i1.5253
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Penganggaran Berbasis Kinerja Dan Akuntabilitas Kinerja Pada Lembaga Pemerintah

Daniel Lukito,
Amiruddin Qadaar,
Budi Mardikawati
et al.

Abstract: The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions a… Show more

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