Performance-Based Budgeting, Preventive Supervision, and Effectiveness of Budget Control

Abstract

This study aims to determine the effect of performance-based budgeting and preventive supervision on the effectiveness of budget control in BPKAD, South Sumatra Province. This study uses multiple linear regression analysis with the program of SPSS version 25. Based on the results of the study, shows that performance-based budgeting and preventive supervision have a positive and significant effect on the effectiveness of budget control. Simultaneous testing shows that performance-based budgeting and preventive supervision affect the effectiveness of budget control. The value of Adjusted R square = 0, 781 which means that performance-based budgeting and preventive supervision have an effect of 78,1% on the effectiveness of budget control and the rest is influenced by other variables. This research's implication is to increase the effectiveness of budget control, namely to supervise budget management procedures and placement and increase the competence of government officials in BPKAD, South Sumatra Province.

Keywords

• performance-based budgeting
• preventive supervision
• effectiveness
• budget control