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>Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif Dan Pengawasan Fungsional Terhadap Efektifitas Pengendalian Anggaran Keuangan Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Grobogan)
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Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif Dan Pengawasan Fungsional Terhadap Efektifitas Pengendalian Anggaran Keuangan Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Grobogan)
Effectiveness of budgetary control are the objectives of the budget as a means of controlling functions. To achieve effective control of the budget it needs an oversight on the budget. This study aims to examine the influence of performance-based budgeting, preventive supervision and functional supervision of the effectiveness of local financial budget control in the Region Performance Unit Grobogan.udThe population in this study were all employees working at the regional work units (SKPD) Grobogan. Method of this research is a survey method using a questionnaire. The sample used in this study amounted to 98 respondents. In this study, data analysis tools used are multiple regression test.udThe results of the analysis in this study showed: 1) Performance-based Budgeting positive and significant impact on the effectiveness of budgetary control. So the better the performance-based budgeting, the higher the effectiveness of budgetary control. 2) preventive supervision does not affect the effectiveness of budgetary control. So increasing the effectiveness of supervision of preventive budgetary control is also increased. 3) Monitoring functional positive and significant impact on the effectiveness of budgetary control. So the higher the intensity, the functional supervision encourages internal watchdog to improve the effectiveness of budget control.ududKeywords:effectiveness of local financial budget control, functional supervision, supervision of preventive, performance-based budgeting
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机译：预算控制的有效性是预算的目标，是控制职能的一种手段。为了有效控制预算，需要对预算进行监督。这项研究旨在研究基于绩效的预算编制，预防性监督和职能监督对区域绩效部门Grobogan的地方财务预算控制有效性的影响。 ）Grobogan。本研究方法是使用问卷调查法。本研究使用的样本共有98位受访者。在本研究中，使用的数据分析工具是多元回归检验。 ud在本研究中，分析结果表明：1）基于绩效的预算对预算控制的有效性有积极影响。因此，基于绩效的预算越好，预算控制的有效性就越高。 2）预防性监督不影响预算控制的有效性。因此，也增加了对预防性预算控制的监督效力。 3）监督职能对预算控制有效性的积极影响和重大影响。因此，强度越高，职能监督就鼓励内部监督机构提高预算控制的有效性。 ud ud关键字：地方财务预算控制的有效性，职能监督，预防监督，基于绩效的预算
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