TY - JOUR AU - Gunawan, Arwan AU - Yadiati, Winwin AU - Suharman, Harry AU - Sofia, K. Poppy PY - 2020/09/12 Y2 - 2024/03/29 TI - Linkages to Budgetary Control and Budgetary Absorption Performance JF - International Journal of Economics and Financial Issues JA - IJEFI VL - 10 IS - 5 SE - Articles DO - UR - https://www.econjournals.com/index.php/ijefi/article/view/10515 SP - 304-316 AB - <p>This Study aims to examine the effect of budgetary control on the performance of budgetary absorption. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used Partial Least Square-Path Modeling ( PLS-PM), whereas data processing methods used smartpls. The Research method used was a survey of a population comprising 548 provincial/Regency/city governments in Indonesia with 231 samples. Primary data consisting of 33 samples were collected using questionnaires, and analysed quantitayively testing method used Partial Least Square- Path Modeling (PLS-PM), whereas data processing methods used smartpls. The results of the study indicate that budgetary control has a significant positive effect on the performance of budgetary absorption. Thus, budgetary control can be said to have a high thrust to increase the performance of budgetary absorption. This contributes to the acceleration of economic development of regional governments in a country.</p><p><strong>Keywords: </strong>Budgetary Control, Budgetary Absorption Performance, Local Government</p><p><strong>JEL Classifications: </strong>H61, H72</p><p>DOI: <a href="https://doi.org/10.32479/ijefi.10515">https://doi.org/10.32479/ijefi.10515</a></p> ER -