PENGARUH FUNGSI ANGGARAN DAN FUNGSI PENGAWASAN TERHADAP KINERJA KEUANGAN DAERAH PADA SEKRETARIAT DPRD KABUPATEN BULUKUMBA

Abstract

The purpose of this study was to determine (1) the influence of the budget function on the regional financial performance at the DPRD Bulukumba Regency secretariat (2) the effect of the supervision function on the regional financial performance at the Bulukumba Regency DPRD secretariat (3) the influence of the budget function and the supervisory function jointly on Regional financial performance at the Bulukumba Regency DPRD Secretariat. This research is a quantitative research with a descriptive approach. The sampling technique was census or saturated technique, amounting to 47 respondents. Hypothesis testing using multiple regression test, partial test (T test) and simultaneous test (F test). The results showed that (1) there was a positive and significant influence of the budget function on regional financial performance where the tcount> ttable (2,349>2.01537) and the sig value (0.023 <0.05). (2) there is a positive and significant effect of the supervisory function on regional financial performance where the value of tcount> ttable (3,432>2.01537) and sig value (0.001 <0.05). (3) the budget function and the supervisory function simultaneously have an effect on financial performance. regions with Fcount 19,735> Ftable 3,21. From these two variables, it is known that the supervision function variable has a dominant effect on regional financial performance with a Beta value (0.458). Meanwhile, the R square value shows that the overall effect of variable X on variable Y is 47.3%, the remaining 52.7% is influenced by other variables not included in this study.