良好的公司治理原则对政府预算管理的影响(本顿省潘德格朗区财务、收入和资产管理的研究)

Taufan Maulamin, Agus Cholik, Eneng Tuti Alawiah
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引用次数: 2

摘要

本研究的目的是获得良好公司治理原则(透明度、独立性、问责性、责任感和公平性)对政府机构预算管理的影响的实证证据。定量研究中使用的研究方法是描述性和联想性的。本研究的自变量为透明度(X1)、独立性(X2)、问责性(X3)、问责性(X4)和公平性(X5)。本研究的因变量为预算管理(Y)。本研究的人口为员工(DPKPA)。万丹省攀德郎共65人。本研究的采样技术采用饱和采样技术。基于SPSS version 21 for windows的分析表明:透明度影响11.6%的政府机构预算管理。独立影响22.2%的政府机构预算管理。34.4%的政府机构预算管理问责效应。22.2%的政府机构预算管理问责效应公平性影响了14.4%的政府机构预算管理。良好的公司治理原则共同影响了94.6%的政府机构预算管理。
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PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten)
The purpose of this study to obtain empirical evidence about the influence of the Principles of Good Corporate Governance (Transparency, Independence, Accountability, Responsibility and Fairness) against the Budget Management in Government Agencies. The research approach used in quantitative research, was descriptive and associative. The independent variables in this study is Transparency (X1), Independence (X2), Accountability (X3), Accountability (X4) and Fairness (X5). The dependent variable in this study is the Budget Management (Y). The population in this study were employees (DPKPA) Pandeglang Banten Province totaling 65 people. The sampling technique of this research by using sampling techniques saturated. Based on the analysis with the help of SPSS version 21 for windows indicate that: Transparency affects 11.6% of the Budget Management in Government Agencies. Independence affects 22.2% of Budget Management in Government Agencies. Accountability effect of 34.4% of the Budget Management in Government Agencies. Accountability effect of 22.2% of the Budget Management in Government Agencies. The Fairness affects 14.4% of the Budget Management in Government Agencies. Principles of Good Corporate Governance jointly affect 94.6% of the Budget Management in Government Agencie.
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