Articles

Budget Transparency Nagan Raya Regency Government

This study aims to examine the effect of legislative oversight, regulation, technology utilization, and leadership style on budget transparency. This research was conducted based on information obtained from questionnaires distributed to respondents. This research sampling technique uses purposive sampling method. This research uses quantitative methods by distributing questionnaires to 132 local officials who work in the Regional Apparatus Organization of Nagan Raya Regency. The data analysis technique used is multiple linear regression with analysis tools using SPSS 26 software. The results of this study indicate that legislative oversight and leadership style have a positive effect on budget transparency. While regulation and technology utilization have a negative effect on budget transparency.