THE EFFECT OF PREVENTIVE CONTROL AND DETECTIVE CONTROL ON EFFECTIVENESS OF BUDGET IMPLEMENTATION WITH ACCOUNTABILITY AS MODERATING VARIABLE

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Andi Novia Kartika Sari
Ratna Ayu Damayanti
Darmawati

Abstract

This study aims to examine and analyze the effect of preventive control and detective control on the effectiveness of budget execution with accountability as a moderating variable.The object of research is the district government. Sinjai. The population in this study amounted to 90 respondents. The sampling factor used purposive sampling with the characteristics of the respondents, gender, age of the respondent, last education, position, tenure of the respondent and filling out the questionnaire in the SKPD of SInjai Regency. Collecting data using a questionnaire with moderated regression analysis (MRA) data analysis.The results of the hypothesis show that; 1) preventive control affects the effectiveness of budget implementation, 2) detective control affects the effectiveness of budget implementation, 3) accountability moderates and strengthens preventive control on the effectiveness of budget implementation, 4) accountability moderates and strengthens detective control on the effectiveness of budget implementation.

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How to Cite
Andi Novia Kartika Sari, Ratna Ayu Damayanti, & Darmawati. (2022). THE EFFECT OF PREVENTIVE CONTROL AND DETECTIVE CONTROL ON EFFECTIVENESS OF BUDGET IMPLEMENTATION WITH ACCOUNTABILITY AS MODERATING VARIABLE. International Journal of Innovations in Engineering Research and Technology, 9(7), 1–6. https://doi.org/10.17605/OSF.IO/QADKX
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