Performance Based Budget, Good Governance and Fiscal Independence in South Sumatra Province
Performance Appraisal and Employee Performance at Selected National Teacher’s Collages in Uganda
November 6, 2024Exploring the Role of Tax Education in Enhancing Reporting Compliance among SMEs in Ghana’s Informal Sector
November 9, 2024Performance Based Budget, Good Governance and Fiscal Independence in South Sumatra Province
ABSTRACT: The aim of this research is to test and analyze the influence of performance-based budgeting and the application of good corporate governance on fiscal independence in South Sumatra Province. The population in this study was 17 cities/regencies in Palembang City. The sample was taken based on a purposive sampling approach so that 15 cities/regencies were obtained in South Sumatra Province with 10 years of observation covering the 2014 period – 2023. The data analysis technique uses panel data regression with hypothesis testing t test and F test. The research results show that implementing a performance-based budget and good corporate governance has a positive and significant impact on fiscal independence in South Sumatra Province
KEYWORDS – Performance Based Budget, Good Governance, Fiscal Independence