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Scholars Bulletin (SB)
Volume-5 | Issue-12 | 815-822
Subject Category: Economics and Finance
Effectiveness of Internal Control, Good Governance, and Ethics on Budgetary Discipline
Siti Choiriah
Published : Dec. 30, 2019
DOI : 10.36348/sb.2019.v05i12.017
Abstract
This study aims to determine the effect of the effectiveness of internal control, good governance and ethics on budgetary discipline. The object of this study is the Supervisor, Corporate Governance Manager, Budget Manager, Internal Auditor, Head of Internal Auditors in companies in the automotive category and automotive spare parts located in the KIIC Industrial Zone, Karawang, West Java. This research was conducted by sending questionnaires to 89 respondents. Therefore, the data analysis used is PLS SEM. The results showed that the effectiveness of internal control variables had a negative but significant effect on budgetary discipline, good governance and ethics had a positive and significant effect on budgetary discipline.
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