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

Authors

  • Andi Novia Kartika Sari Faculty of Economics and Business, Hasanuddin University
  • Ratna Ayu Damayanti Faculty of Economics and Business, Hasanuddin University
  • Darmawati Faculty of Economics and Business, Hasanuddin University

DOI:

https://doi.org/10.17605/OSF.IO/QADKX

Keywords:

preventive control, detective control, budget execution

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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Published

2022-07-05

Issue

Vol. 9 No. 7 (2022): IJIERT

Section

Articles

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