Pengaruh Kualitas Anggaran terhadap Efisiensi Pengawasan Anggaran pada Sub Fasilitasi Pengawasan dan Penganggaran Dewan Perwakilan Rakyat Daerah Kota Medan

Abstract

The objectives of this study are, first, to examine the effect of budget quality (clarity, accuracy and budget evaluation) on the effectiveness of budget supervision. The results of this study are expected to make a practical contribution to both DPRD and local governments in planning, implementing and especially monitoring the APBD. The results of this study indicate that together, budget clarity, budget evaluation, and budget accuracy have a positive and significant effect on the effectiveness of budget supervision.