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. The population in this study
were employees at BPKAD, South Sumatra Province, Indonesia. The sampling technique
used the purposive sampling technique and obtained as many as 77 respondents. Primary
data were collected in a questionnaire and analyzed using multiple linear regression analysis.
Based on the results of the study, it shows that partially, performance-based budgeting and
preventive supervision have a positive and significant effect on the effectiveness of budget
control. The implication of this research is to increase the effectiveness of budget control,
namely supervision of the procedures for managing and placing the budget as well as
increasing the competence of government officials in BPKAD, South Sumatra Province.