Overbudgeting Costs, Monitoring Budget Realization Against Disclosure With Human Resource Effectiveness as a Moderator
DOI:
https://doi.org/10.36636/dialektika.v11i2.9201Keywords:
cost overbudgeting, budget realization monitoring, financial report disclosure, human resource effectiveness, public accountabilityAbstract
This study aims to analyze the effect of cost overbudgeting and budget realization monitoring on financial report disclosure, with human resource effectiveness as a moderating variable. The research question focuses on whether cost overbudgeting and budget realization monitoring affect the error rate, and whether human resource effectiveness can strengthen this relationship. The research method used a quantitative approach, collecting data through questionnaires from 176 civil servants (ASN) in city and district governments in South Sumatra Province. The data were analyzed using moderated regression analysis. The results indicate that cost overbudgeting and budget realization monitoring have a significant effect on financial report closure. Furthermore, human resource effectiveness was shown to positively moderate this relationship. This study provides practical implications in the form of recommendations for improving the quality of budget management and summarizing financial reports by strengthening ASN competencies.
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