PARTICIPATORY BUDGETING, GOVERNMENT INTERNAL CONTROL SYSTEMS AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS TO ACHIEVEMENT OF GOOD GOVERNMENT GOVERNANCE PRINCIPLES

Aprila, Nila and Fenny, Marietza and Baihaqi, Baihaqi and Tasyah, Ririzkita Reansyah (2015) PARTICIPATORY BUDGETING, GOVERNMENT INTERNAL CONTROL SYSTEMS AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS TO ACHIEVEMENT OF GOOD GOVERNMENT GOVERNANCE PRINCIPLES. In: Malaysia-Indonesia International Conference on Economics, Management and Accounting (MIICEMA) 2015, 16-18 December 2015, Palangka Raya.

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Abstract

The research aimed at providing empirical evidence that there was positive effect of participatory budgeting, government internal control system and implementation of government accounting standard on the achievement of good government governance principles. The principles was included participation, accountability and transparency. The population of this research was the entire of Regional Working Units (SKPD) in Government of Rejang Lebong Regency. This research was a census. The respondents was Head of Department, Agency, Office, Unit and who had position as Secretary, Head of Division, Head of Sub Division or Head of Section. The data were collected by using questionnaire. Analysis of the data used was multiple linear regression analysis with SPSS. The result of the research showed that participatory budgeting, government internal control system and implementation of government accounting standard had positive effect on the achievement of good government governanceprinciples.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 02 Jul 2018 08:19
Last Modified: 02 Jul 2018 08:19
URI: http://repository.unib.ac.id/id/eprint/16824

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