PENGARUH PENGANGGARAN BERBASIS KINERJA, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN

Abstract

This study aims to test the impact of the perfomance based budgeting, the preventive supervision, and the detective supervision toward the effectivity of the budgeting control in the regional apparatus organization of Surabaya. The type of this study is a quantitative research . The samples of this study are colliected by applying the purposive sampling , that is collecting samples based on the determined criteria. Based on that method , there are 130 samples from 26 organizations. However, the returned and the appropriate questionnairres are 125. The method of this analysis is the multiple linear regression . The analisis yang digunakan adalah analisis regresi tinier berganda . The data processing of this study applies SPSS version 23. The result of this study shows that the performance based budgeting does not impact the effectivity of the budgeting control since the performance based budgeting arrangement is less appropriate with the vision, mission , and the strategical plans or the determined goals of the agencies. The preventive and the detective supervision give positive and significant impact to the effectivity of the budgeting control. It shows, the higher level of the preventive and the detective supervision, the effectivity of the budgeting control in the regional apparatus organizations of Surabaya will be higher as well.
Keywords: the performance based budgeting, the preventive supervision, the detective supervision, the effectivity of the budgeting control.