PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP ANGGARAN BERBASIS KINERJA PADA PERANGKAT DESA KOTA PRABUMULIH

This study aims to examine the effect of accountability and transparency
for performance-based budget of officials the village city of Palembang. The
population in this study is officials of the village city of Palembang. The
technique of sampling using non-random sampling with purposive sampling
method was obtained by 12 village companies as sample with three people (the
village head, the village secretary, and the village treasurer) in every village to
obtain 36 samples. The test results showed that the first hypothesis (H1)
accountability affecting the performance-based budget shown significant value
0.039 <0.05 . The second hypothesis (H2) transparency affecting the performancebased
budget shown significant value 0.001<0.05. The coefficient of
determination obtained in this study was 49.3%.

Keywords : Accountability, Transparency, Performance-based Budget