PENGARUH PENGAWASAN MELEKAT TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH

Abstract

Abstract: The purpose of this study was to determine the causal relationship between supervision attached to the budget revenue and expenditure in Sorong. This study was included in the category of the survey, which aimed to collect data from a sample of respondents, using questionnaires as the main data collection tool. Then testing the data with validity and reliability, followed by regression analysis. The test results and the regression coefficient is positive but not significant, suggesting that the variables inherent monitoring did not significantly affect the budget revenues and expenditures Sorong. The fact empirical studies show also that, one of the indicators that weakened the influence of the inherent supervision of the budgetary revenue and expenditure Sorong is the lack of attention to the improvement of the whole process of budget preparation work and adherence to principle such systems and accountability can not be done well.

Keywords: monitoring, surveillance is attached, the preparation of the budget.