Determinants of Government Apparatus Performance: The Perspective of Budget Participation, Public Accountability, and Supervision

  • Hilal Rapsanjani Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako
  • Selmita Paranoan Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako
  • Muhammad Din Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako
  • Nina Yusnita Yamin Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tadulako
DOI: https://doi.org/10.37676/ekombis.v14i2.9730
Keywords: Apparatus Performance, Budget Participation, Goverment, Public Accountability, Supervision, SEM-PLS

Abstract

This study aims to explain how budget participation, public accountability, and supervision together contribute to improving the apparatus performance, as well as expanding the object of study to Regional Apparatus Organizations (RAO) in other districts, both within the scope of Southeast Sulawesi and outside the province. The data were obtained through the direct distribution of questionnaires to respondents across 34 RAO. The data analysis method of choice was the structural equation modeling–partial least squares (SEM-PLS) approach. Software called SmartPLS 4.1 was used to process the data for this investigation. The outcomes of hypothesis testing demonstrate that budget participation, public accountability, and supervision each exert a positive and significant effect on the apparatus performance.

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Published
2026-04-27
How to Cite
Rapsanjani, H., Paranoan, S., Din, M., & Yamin, N. (2026). Determinants of Government Apparatus Performance: The Perspective of Budget Participation, Public Accountability, and Supervision. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 14(2), 2141-2156. https://doi.org/10.37676/ekombis.v14i2.9730
Issue
Vol 14 No 2 (2026): April
Section
Articles

Copyright (c) 2026 Hilal Rapsanjani, Selmita Paranoan, Muhammad Din, Nina Yusnita Yamin

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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.