TRANSPARENCY AS PARTIAL MEDIATION IN THE INFLUENCE OF EFFICIENCT ON GAVERNMENT BUDGET EFFECTIVENESS

Wiwik Tiswiyanti

doi:10.55927/metropolis.v2i2.4

Authors

Wiwik Tiswiyanti Universitas Jambi

DOI:

https://doi.org/10.55927/metropolis.v2i2.4

Keywords:

Efficiency, Budget Effectiveness, Transparency, Local Financial Management

Abstract

This study examines the effect of efficiency on budget effectiveness, with transparency as a mediating variable, in the Jambi City Government. The sample comprises 81 respondents from 27 Regional Apparatus Organizations (OPDs), selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that efficiency has a positive and significant effect on both transparency and budget effectiveness, while transparency also significantly influences budget effectiveness. Furthermore, transparency partially mediates the relationship between efficiency and budget effectiveness. These findings indicate that efficiency not only directly improves budget effectiveness but also enhances transparency, which in turn strengthens budget effectiveness. Therefore, improving transparency is essential for achieving optimal budget effectiveness.

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