The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province

T he aim of this study is to know the effect of accountability, transparency, and supervision on budget performance in regional owned enterprises ( BUMD) both simultaneously and partially. .Th e design of this study is included in associative causal research. T he population of this study is all Government employees in R iau province. T he sample selection is by using the purposive sampling the method, which is included by the employees of the accounting and the internal supervisory department (SPI) . T he collecting data technique is by using the questionnaire system . T he data analysis the technique used is a simple regression analysis and multiple regression analysis. T he results showed that  accountability, transparency and supervision both partially and simultaneously have  a positive and significant effect on budget performance with the concept of value for money in regional owned enterprises ( BUMD) of R iau province.