THE EFFECT OF BUDGETARY GOAL CHARACTERISTICS ON THE EFFECTIVENESS OF BUDGET CONTROL: WITH KNOWLEDGE OF BUDGETARY AGENCY - DPRD ABOUT BUDGET AS MODERATING VARIABLE (EMPIRICAL STUDY AT REGENCY / MUNICIPALITY OF RIAU

Abstract

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.