Selva Temalagi, Fanny Monica Anakotta, Meni D. Siahaya


This study aims to test empirically the effect of accountability, transparency and internal control on value for money based budget performance. The population in this study is the regional apparaturs organization in the Aru archipelago district government. The sample in this study is employees who work in the financial department of all regional apparaturs organizations in the local government of the Aru island district. The sampling technique used was purposive sampling. The research method used is quantitative research method. The data were obtained through questionnaires and measured using multiple regression analysis with processing through the SPSS 23 software. The results of this study indicate that accountability and transparency have a significant positive effect on value for money based budget performance while internal control has no significant effect on value for money based budget performance.


Keywords: Value For Money, Budget Performance, Accountability, Transparansy, Internal Control

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