Image of Pengaruh Karakteristik Tujuan Anggaran Terhadap Efektifitas Pengawasan Anggaran Dengan Pengetahuan Badan Anggaran – Dprd Tentang Anggaran Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kabupaten/Kota Se-Riau)
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Pengaruh Karakteristik Tujuan Anggaran Terhadap Efektifitas Pengawasan Anggaran Dengan Pengetahuan Badan Anggaran – Dprd Tentang Anggaran Sebagai Variabel Moderating (Studi Empiris Pada Dprd Kabupaten/Kota Se-Riau)

The purpose of this study is to examine the effect of the characteristics of budget objectives: budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation and budget objective difficulties on the effectiveness of budgetary oversight with knowledge of budget bodies - DPRD as moderating variables.

This research is based on a sample of budget body which is a member of council residing in Regency / City DPRD during 2014-2019 period. The method of analysis used in this research is with Simple Linear Regression Analysis model and Moderate Regression Analysis (MRA) by using SPSS 20.00.

The results of this study indicate that: 1) budget participation affects the effectiveness of budgetary oversight; 2) budget goal clarity affect the effectiveness of budgetary oversight; 3) budgeting feedback affects the effectiveness of budgetary oversight; 4) budgeting evaluation affects the effectiveness of budgetary oversight; 5) budgeting goal difficulty affect the effectiveness of budgetary oversight; 6) The variable of budget knowledge influences in increasing the relationship of budgetary participation, budget goal clarity, budgeting feedback, budgeting evaluation, budgeting goal difficulty to the effectiveness of budgetary oversight.

Keywords: Budgetary participation, budget goal clarity, budgeting feedback, budgeting evaluation, budgeting goal difficulty, effectiveness of budgetary oversight and knowledge of budget agency.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 127 (0030)
10 07. 127 (0030)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 127 (0030)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi.,
Deskripsi Fisik
xiv, 150 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 127 (0030)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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