PENGARUH PENGANGGARAN BERBASIS KINERJA, PENGAWASAN PREVENTIF DAN PENGAWASAN DETEKTIF TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN

Abstract

This research aimed to examine empirically the effect of performance budgeting. Preventive and detective supervision on effectiviness of budgeting control of Local Government Organization, Sidoarjo. The research was quantitative. While, the population was all department which were listed on Local Government Organization, Sidoarjo. Moreover, the data collection technique used purposive sampling with questionnaires as its instrument. In line with, there were 140 respondents as sample. However, from qoestionnaires which were given to respondents, only 135 were returned and properly to be analyzed. Additionally, the data analysis technique used multiple linear analysis with IBM SPSS 16. The research result concluded performance budgeting, preventive and detective supervision had positive effect on effectiveness of budgeting control. In other words, the departments which were listed on Local Government Organization had understood vision, mission, and strategic plan within implementation of supervision objectives achievement. Consequently, it had run well. Besides, based on performance budgeting which understandable, there was eagerness to create decentralization, democracy, transparency and accountability that provide effectiviness of budgeting control. Meanwhile, by having preventive and detective supervision it would minimalize some mislead reaction and prevent some problems in order to have effectiveness of budgeting control. In brief, all hypotheses had been proven.
Keywords: performance budgeting, preventive and detective supervision, effectiveness of budgeting control