Linkages to Budgetary Control and Budgetary Absorption Performance

Arwan Gunawan, Winwin Yadiati, Harry Suharman and K. Poppy Sofia
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Arwan Gunawan: Department of Accounting, State Polytechnic, Bandung, Indonesia,
Winwin Yadiati: Department of Accounting, Faculty of Economics and Business, University Padjadjaran, Indonesia
Harry Suharman: Department of Accounting, Faculty of Economics and Business, University Padjadjaran, Indonesia
K. Poppy Sofia: Department of Accounting, Faculty of Economics and Business, University Padjadjaran, Indonesia

International Journal of Economics and Financial Issues, 2020, vol. 10, issue 5, 304-316

Abstract: This study aims to examine the effect of budgetary control on the performance of budgetary absorption. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used partial least square-path modeling (PLS-PM), whereas data processing methods used smartpls. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used PLSPM, whereas data processing methods used smartpls. The results of the study indicate that budgetary control has a significant positive effect on the performance of budgetary absorption. Thus, budgetary control can be said to have a high thrust to increase the performance of budgetary absorption. This contributes to the acceleration of economic development of regional governments in a country.

Keywords: Budgetary Control; Budgetary Absorption Performance; Local Government (search for similar items in EconPapers)
JEL-codes: H61 H72 (search for similar items in EconPapers)
Date: 2020
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