Pengaruh Akuntabilitas, Transparansi, Pengawasan Internal, dan Komitmen Organisasi Terhadap Kinerja Anggaran Berkonsep Value For Money Pada OPD (Organisasi Perangkat Daerah) Di Kota Medan

Abstract

This study aims to examine the influence of accountability, transparency, internal supervision, and organizational commitment on budget performance with a value for money concept on Regional Apparatus Organizations (OPD) in Medan City. This research employs a quantitative method with a purposive sampling technique, involving 181 respondents from 50 OPD in Medan City. Primary data were obtained through questionnaires distributed to employees involved in budget management. The data were analyzed using PLS-SEM. The results indicate that accountability, transparency, internal control and organizational commitment have a positive effect on value for money based budget performance