Determinants Of Differences Budget And Budget Realization On Performance Financial

Abstract

The aim of this research is to find out what factors trigger differences in budget and budget realization. The sample used in this research was 50 employees of the Tirta Mangkaluku Regional Public Company, Palopo City. The data used in this research is primary data. The sampling method uses a purposive sampling method. The primary data is collected through questionnaires distributed manually and via Google form. The method used in this research is multiple linear regression analysis with the help of the smartPLS 3 program. The results of this research show that the relationship between unexpected costs has no effect on financial performance, and operational costs have an effect on financial performance while material misstatements have an effect on performance. finance. Based on the results in this research, it provides implications for scientific development as reference material for further research on topics related to this research. Implications for companies to improve financial performance in developing effective budget planning and control strategies.