Pengaruh Pengawasan Preventif dan Pengawasan Detektif terhadap Efektifitas Pengendalian Anggaran

Sari

This study aims to examine the extent of the influence of preventive controls
conducted prior to budget execution and detective supervision after the implementation of
the budget on the effectiveness of the control of the budget. By knowing how much the
influence of detective and preventive supervision control on the effectiveness of budget
control is expected to be a study to further improve the effectiveness of this oversight of
budgetary control. Ineffective supervision will open loopholes for budgetary aberrations,
so the procedures that have been made are ineffective in ensuring the implementation of
budgetary control. The object of this research is echelon II, echelon III, and echelon IV
officials in Padang city government. This study belongs to causative research which sees
the extent of causality between two or more variables. To obtain data and materials needed
in this research used field research with sampling technique from this research is purposive
sampling, that is sampling from population based on certain criterion or based on research
purpose.