PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP ANGGARAN BERBASIS KINERJA PADA PERANGKAT DESA KOTA PRABUMULIH

This study aims to examine the effect of accountability and transparency for performance-based budget of officials the village city of Palembang. The population in this study is officials of the village city of Palembang. The technique of sampling using non-random sampling with purposive sampling method was obtained by 12 village companies as sample with three people (the village head, the village secretary, and the village treasurer) in every village to obtain 36 samples. The test results showed that the first hypothesis (H1) accountability affecting the performance-based budget shown significant value 0.039 <0.05 . The second hypothesis (H2) transparency affecting the performancebased budget shown significant value 0.001