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All Journal Accounting and Finance Studies
Dinda Fitriandini
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management Dinda Fitriandini; Tituk Diah Widajantie
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.813 KB) | DOI: 10.47153/afs12.1252021

Abstract

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.
Co-Authors Tituk Diah Widajantie