Вплив превентивного та детективного контролю на ефективність виконання бюджету з підзвітністю як модеруючою змінною

Abstract

The effectiveness of internal control significantly affects the organisation’s strategic and operational goals and the completeness and adequacy of accounting and reporting data. Implementing various types of internal control increases the accountability of employees in decision-making and, in general, is one of the directions for improving managerial performance. The article aims to identify and analyse the impact of preventive and detective control on the effectiveness of budget implementation with accountability as a moderating variable. The object of the study is the district government in Sinjai Regency (Indonesia). The sample of this study is 90 respondents; in particular, they are officials of the III and IV echelons of the Government Agency and Regional Government Service in Sinjai Regency. Data collection was carried out using a questionnaire with a 5-point Likert scale. The questionnaire covers 20 indicators, the selection of which was made taking into account previous research on the topic. The methodological basis of the study is the multiple regression analysis (MRA) conducted in the SPSS program (Statistical Package for Social Sciences) version 25. The results of the study show that preventive and detective control has a positive effect on the effectiveness of budget implementation. Accountability as a moderating factor enhances the positive impact of these types of internal controls on the effectiveness of budget implementation in local governments in the Sinjai Regency (Indonesia). The results of this study are a guideline for increasing management efficiency in local government bodies based on the use of various types of internal control.