The Influence of Planning Quality, Effectiveness of Internal Control Systems, and Budget Availability on the Achievement of Regional Development Targets at BAPPEDA Makassar

Abstrak

This study aims to analyze the influence of planning quality, the effectiveness of internal control systems, and budget availability on the achievement of regional development targets at BAPPEDA Makassar City.  The analysis was conducted both partially and simultaneously to determine the extent to which each of these variables contributes to the achievement of development goals. In addition, the study seeks to identify the most dominant factor influencing the success of development target realization. This research is a quantitative study using an associative approach.  The population consists of all employees of BAPPEDA Makassar, with a total of 67 respondents determined using the saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that: (1) Planning Quality, Effectiveness of Internal Control Systems, and Budget Availability partially have a positive and significant effect on the Achievement of Regional DevelopmentTargets; (2) Simultaneously, these three variables also have a positive and significant effect; (3) The most dominant variable influencing the Achievementof Regional Development Targets is Planning Quality (X1).