Strengthening Budget Performance in the Public Sector: The Interplay of Accountability, Transparency, Supervision, Employee Competence, and Religiosity
DOI:
https://doi.org/10.33062/ajb.v11i01.236Keywords:
Accountability, Transparency, Financial Performance, Managerial AccountingAbstract
This study examines the effects of accountability, transparency, supervision, employee competence, and religiosity on budget performance in the public sector. Effective budget performance is a key indicator of good public governance, making it essential to identify the factors that enhance the quality of budget management. The study uses a quantitative approach with a survey method of the apparatus involved in the budget management process at UIN Salatiga with a Saturated Sample. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the relationships among the proposed variables. The findings reveal that accountability, transparency, supervision, employee competence, and religiosity all have positive and statistically significant effects on budget performance. Among these determinants, employee competence exerts the strongest influence, followed by accountability and transparency. These results suggest that strengthening human resource capabilities, supported by accountable and transparent governance practices, effective supervisory mechanisms, and ethical values reflected in religiosity, can substantially improve public budget performance. The study contributes to the literature on public sector governance by providing empirical evidence on the multidimensional determinants of budget performance and offers practical insights for policymakers seeking to enhance sustainable public financial management.
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