The Influence of Transparency Accountability and Value For Money Concepts on Financial Management in the Public Sector

  • Saida Said Universitas Muhammadiyah Makassar
  • Mustari Universitas Muhammadiyah Makassar
Keywords: Internal Control System, Reporting System, Performance, Accountability

Abstract

The purpose of this study was to determine the effect of the values ​​of transparency, accountability, and the concept of value for money on financial management in the public sector in (BAPPELITBANGDA) Sul-Sel. This research was conducted at the Agency (BAPPELITBANGDA) of South Sulawesi Province. This study using a quantitative approach with data collection techniques using a questionnaire. Data measurement scale with Likert scale. Data were analyzed using multiple regression analysis with the help of SPSS version 24.0. The results showed that transparency, accountability, and the concept of value for money had a positive and significant impact on financial management in the public sector. Based on the results of the study, it is expected that BAPPELITBANGDA can maximize transparency in order to increase accountability for regional financial management; every program, activity, or financial management implementation can pay attention to all aspects of the economy, efficiency, and effectiveness so that managed resources can be utilized as well as possible as a form of management accountability Regional assets

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Published
2021-07-31
How to Cite
Said, S., & Mustari. (2021). The Influence of Transparency Accountability and Value For Money Concepts on Financial Management in the Public Sector. Point of View Research Accounting and Auditing, 2(3), 244 - 251. Retrieved from http://journal.accountingpointofview.id/index.php/povraa/article/view/161
Section
Articles