The Effectiveness Budget Control Government of Ogan Ilir Regency: The Impact on Supervision and Competence

Periansya Periansya (), Sopiyan Ar and Tria Ajeng Pratiwi
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Periansya Periansya: Politeknik Negeri Sriwijaya, Indonesia
Sopiyan Ar: Politeknik Negeri Sriwijaya, Indonesia
Tria Ajeng Pratiwi: Politeknik Negeri Sriwijaya, Indonesia

Finance, Accounting and Business Analysis, 2020, vol. 2, issue 1, 58-64

Abstract: Purpose: This study carried out to examine and analyze the impact of supervision and Competence on the effectiveness of Ogan Ilir district budget control. Methodology Approach: The population of this study was 26 regional apparatus organizations (OPD). Determination of the sample used by purposive sampling technique. After the questionnaire distributed to respondents, 102 samples met the criteria. The analysis used in this study is a multiple linear regression model. Finding: The findings of this study note that preventive, defective supervision and Competence of human resources both partially and simultaneously have a positive and significant relationship to the effectiveness of budget control with a coefficient of determination of 62.5%. Practical Implications: For the effectiveness of budget control to run effectively and efficiently, policymakers must focus 37.5% of other factors that can influence other than the variables in this study.

Keywords: Supervision; Budget Control; Effectiveness; Competence (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:2:y:2020:i:1:p:58-64

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