期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2020
卷号：10
期号：5
页码：304-316
DOI：10.32479/ijefi.10515
出版社：EconJournals
摘要：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.
关键词：Budgetary Control; Budgetary Absorption Performance; Local Government
