以问责制为调节变量的预防控制与侦查控制对预算执行有效性的影响

Andi Novia Kartika Sari, R. Damayanti, Darmawati Darmawati
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引用次数: 0

摘要

内部控制的有效性显著影响组织的战略和运营目标,以及会计和报告数据的完整性和充分性。实施各种类型的内部控制增加了员工在决策中的责任,总体上是提高管理绩效的方向之一。本文旨在以问责制作为调节变量,识别和分析预防和侦查控制对预算执行有效性的影响。本研究的对象是印度尼西亚Sinjai县的区政府。本研究的样本为90名受访者;特别是,他们是辛贾县政府机构和区域政府服务的第三和第四梯队的官员。数据收集采用李克特5分制问卷进行。调查问卷包括20个指标,这些指标的选择是考虑到之前对该主题的研究。本研究的方法学基础是在SPSS程序(社会科学统计软件包)版本25中进行的多元回归分析(MRA)。研究结果表明,预防和侦查控制对预算执行的有效性有积极的影响。问责制作为一个调节因素,增强了这些类型的内部控制对辛贾省(印度尼西亚)地方政府预算执行有效性的积极影响。本文的研究结果为地方政府机构在运用各类内部控制的基础上提高管理效率提供了指导。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Preventive Control and Detective Control on the Effectiveness of Budget Implementation with Accountability as a Moderating Variable
The effectiveness of internal control significantly affects the organisation’s strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in general, is one of the directions for improving managerial performance. The article aims to identify and analyse the impact of preventive and detective control on the effectiveness of budget implementation with accountability as a moderating variable. The object of the study is the district government in Sinjai Regency (Indonesia). The sample of this study is 90 respondents; in particular, they are officials of the III and IV echelons of the Government Agency and Regional Government Service in Sinjai Regency. Data collection was carried out using a questionnaire with a 5-point Likert scale. The questionnaire covers 20 indicators, the selection of which was made taking into account previous research on the topic. The methodological basis of the study is the multiple regression analysis (MRA) conducted in the SPSS program (Statistical Package for Social Sciences) version 25. The results of the study show that preventive and detective control has a positive effect on the effectiveness of budget implementation. Accountability as a moderating factor enhances the positive impact of these types of internal controls on the effectiveness of budget implementation in local governments in the Sinjai Regency (Indonesia). The results of this study are a guideline for increasing management efficiency in local government bodies based on the use of various types of internal control.
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