Linkages to Budgetary Control and Budgetary Absorption Performance

Authors

  • Arwan Gunawan
  • Winwin Yadiati
  • Harry Suharman
  • K. Poppy Sofia

Abstract

This Study aims to examine the effect of budgetary control on the performance of budgetary absorption. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used Partial Least Square-Path Modeling ( PLS-PM), whereas data processing methods used smartpls. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used Partial Least Square- Path Modeling (PLS-PM), whereas data processing methods used smartpls. The results of the study indicate that budgetary control has a significant positive effect on the performance of budgetary absorption. Thus, budgetary control can be said to have a high thrust to increase the performance of budgetary absorption. This contributes to the acceleration of economic development of regional governments in a country.

Keywords: Budgetary Control, Budgetary Absorption Performance, Local Government

JEL Classifications: H61, H72

DOI: https://doi.org/10.32479/ijefi.10515

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Published

2020-09-12

How to Cite

Gunawan, A., Yadiati, W., Suharman, H., & Sofia, K. P. (2020). Linkages to Budgetary Control and Budgetary Absorption Performance. International Journal of Economics and Financial Issues, 10(5), 304–316. Retrieved from http://econjournals.com/index.php/ijefi/article/view/10515

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