Operational competency and internal environment affecting the budget disbursement efficiency of the Office of The Attorney General

Abstract

The objective of this study was to investigate operational competency and internal environment affecting the budget disbursement efficiency of the Office of The Attorney General. This study was conducted by exploring the population of 372 financial and accounting technical officers. Based on Taro Yamane’s formula, the sample size was determined to be 193. This was quantitative research. The questionnaire was used as a tool for collecting data. Data collected were then processed using software package. Data were analyzed using statistics to determine frequency, percentage, and standard deviation, Pearson correlation analysis and multiple regression analysis to test the hypothesis with statistical significance levels of 0.01 and 0.05. The major findings indicated that most of the respondents were females (n = 177, representing 91.70 percent), aged 41-50 years (n= 81 people, representing 41.97 percent), graduated with a bachelor's degree (n= 146 people, representing 75.65 percent), and had a service length between 6  and 10 years (n= 85 , representing 44.04 percent).  From the respondents’ opinions, operational competency and  internal environment positively affected the budget disbursement efficiency  of the  Office of The Attorney General in terms of disbursement meeting the target, disbursement process and budget management with statistical significance levels of  0.01 and 0.05.