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

Abstract

This reserch aimed to examine the effect of creative supervision, detective supervision, and budget based of the performance on the effectiveness of budget control of Surabaya Regional Device Organization. The reserch was quantitative appoarch. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 71 samples from 27 Surabaya Regional Device Organization. Moreover, the data analysis technique used multiple linear regression with SPSS 23. The reserch result concluded preventive supervision did not affect the budget control effectiveness as the supervisory unit did not implement preventive supervision which in accordance with the established monitoring procedures. Furthermore, the detective supervision had positive and significant effect on the budget control effectiveness. It meant, the higher level of detective supervision, the more effectiveness of budget control would be. In addition, the budget preparation based on performance had positive and significant effect on the effectiveness of budget control. This shown as the better of budget preparation based on performance, the higher level of effectiveness of budget control would be.
Keywords: preventive supervision, detective supervision, budget based on performance, effectiveness of budget control