THE INFLUENCE OF PERFORMANCE-BASED BUDGETING PROCEDURES, EMOTIONAL INTELLIGENCE, AND INTERNAL CONTROL SYSTEM ON THE EFFECTIVENESS OF THE SUPERVISORY FUNCTION OF LEGISLATIVE MEMBERS IN DPRD OF GORONTALO CITY

Abstract

In this research, we analyzed the influence, either partial or simultaneous, of performance-based budgeting procedures, emotional intelligence, and internal control system on the effectiveness of the supervisory function of legislative members in the DPRD of Gorontalo City. This research used a quantitative approach. The research method was ex post facto. The research design was causality. The data analysis technique used was double regression. Findings indicate that (1) Performance-based budgeting procedures had a significant positive impact on the effectiveness of the supervisory function of legislative members in the Regional People’s Representative Council (DPRD) of Gorontalo City at a coefficient of determination of 44.50%, (2) Emotional intelligence had a significant positive impact on the effectiveness of the supervisory function of legislative members in the Regional People’s Representative Council (DPRD) of Gorontalo City at a coefficient of determination of 21.20%, (3) Internal control system had a significant positive impact on the effectiveness of the supervisory function of legislative members in the Regional People’s Representative Council (DPRD) of Gorontalo City at a coefficient of determination of 25.00%, and (4) Performance-based budgeting procedures, emotional intelligence, and internal control system simultaneously had a significant impact on the effectiveness of the supervisory function of legislative members in the Regional People’s Representative Council (DPRD) of Gorontalo City at a coefficient of determination of 90.70%. The rest, which was 9.30%, was elucidated by other variables unexplained in this research, e.g., bureaucratic structure, cooperative networking, political interest, work competency, and work environment within supervision.