Indonesian Journal of Law and Economics Review
Vol 17 (2022): November
Human Resource Management

The Influence of Regional Budget Management Capability on Organizational Performance With Internal Control Systems as Moderating Variables
Pengaruh Kemampuan Pengelolaan Anggaran terhadap Kinerja Organisasi dengan Sistem Pengendalian Intern sebagai Variabel Moderasi


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  • Merlin Sintia Violina,
  • Imelda Dian Rachmawati*
Merlin Sintia Violina
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rachmawati
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v17i0.869
Published October 15, 2022
Keywords
  • System internal control,
  • Organizational Performance,
  • budget management ability
How to Cite
Violina, M. S., & Rachmawati, I. D. (2022). The Influence of Regional Budget Management Capability on Organizational Performance With Internal Control Systems as Moderating Variables. Indonesian Journal of Law and Economics Review, 17, 10.21070/ijler.v17i0.869. https://doi.org/10.21070/ijler.v17i0.869

Copyright (c) 2022 Merlin Sintia Violina, Imelda Dian Rachmawati

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to see whether the internal control system variabel is able to moderate the ability of budget management on organizational performance. The population used were several employees of the Sidoarjo transportation service office who understood the management of the budget and who carried out or made work plans for the Sidoarjo transportation service whit a total of 50 respondens. The sampling technique used the slovin formula by distributing questionnaires through manuals, namely using paper and distributing them to those concerned so that they got 44 respondens. The data analysis technique used the outer model and inner model and SmartPLS version 3.0 as a tool. Based on the results of this study proves that the ability to manage budget is able to significantly influence organizational performance. In moderation, the internal control system is abel to strengthen the variabel of budget management capability. As a result, it can be concluded that there is quasi-moderation, which means that the variabel that strengthens the correlation of the dependent variabel with the independent variabel and at the same time becomes the independent variable.

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