PENGARUH PENGANGGARAN BERBASIS KINERJA, PENGENDALIAN BIAYA, DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN

Abstract

This research determines the effect of budgeting based performance, cost control, and functional supervision on the budget management effectiveness in Surabaya Regional Apparatus Organization (OPD). The research applies quantitatively. Furthermore, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to 105 respondents which consisted of stated civil apparatus that were directly involved in the budget management process. Moreover, the data analysis technique used multiple linear regression. The result shows that budgeting based performance has a positive but insignificant effect on budget management effectiveness. It means that theoretically the budgeting based performance increases effectiveness. However, in the OPD’s implementation has not run optimally yet. Similarly, cost control and functional supervision are proven to have a positive and significant effect on budget management effectiveness. This means that the better the implementation of cost control and functional supervision are, the more the budget management effectiveness will be. Overall, the regression model is properly to be used with R- Square of 0.909. In other words, 90.9% of budget management effectiveness can be explained by the three independent variables.