Abstract:
This research aims to analyzed the influence of accountability, transparency, and control
to performance budgeting of the Value for Money concept of government institutes in
Makassar.
The research was carried out in 43 government institutes in Bone Regency. This research
using a quantitative method that is explanatory that explain the causal relationship
between the variables of research by testing the hypothesis. The data of this research
were obtained from questionnaires, observation and interviews. The result of this
research is using multiple linear regression analysis show that accountability,
transparency, and control give a positive effect to the performance budgeting of the Value
for Money concept.
