THE EFFECTS OF BUDGET QUALITY ON BUDGET CONTROL:KNOWLEDGE OF BUDGET AS MODERATING VARIABLE

Robinson, Robinson (2014) THE EFFECTS OF BUDGET QUALITY ON BUDGET CONTROL:KNOWLEDGE OF BUDGET AS MODERATING VARIABLE. In: ASIA EMERGING ECONOMY TOWARD GLOBAL ECONOMIC INTEGRATION, 18-20 Oktober 2012, Fakultas Ekonomi Universitas Sriwijaya Palembang, Indonesia.

Preview

Archive (Procedding) MIICEMA2.PDF - Bibliography Available under License Creative Commons GNU GPL (Software). Download (2MB) | Preview

Abstract

There are two puposes of this study, first, to examines some effects of budget qualities of goal clarity, evaluation and accuracy on budget control effectiveness. Second, this research was tested effect of knowledge of budget as moderating variable on relation between budget qualities and budget control effectiveness. In practice, the results of this study contribute for local parliamentarian and local government when they prepare the budget. By purposive sampling method, this study used 89 data that being collected from 89 parliamentarian (members of budget committee) on 9 regency in Bengkulu Province. The statistical analysis is based on linier regression to test first hypothesis and interaction analysis or moderated regression analysis (MRA) was used for analysis second hypothesis. The results show that goal clarity, evaluation, and accuracy tend to have significant effects on budget control effectiveness. The interaction analysis result show effect of knowledge of budget on relation between budget quality and budget control effectiveness were found to be weak or insignificant. Knowledge of budget, furthermore, were found to have significant influence on budget control effectiveness.

Actions (login required)

View Item