Eficacia en la ejecución del gasto público y variabilidad del presupuesto institucional en la Municipalidad Distrital de Tigre, periodo 2008 – 2022

• Autores: Torres Ruiz, Coraima Nicole, Zevallos Hualinga, Jafeth Elian
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10461
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10461
• Nivel de acceso: acceso abierto
• Materia: Gastos públicos; Ejecución del presupuesto; Presupuesto municipal; https://purl.org/pe-repo/ocde/ford#5.02.04

The purpose of this research work was to characterize the type of relationship between the variability of the institutional budget and the effectiveness in the execution of spending in the District Municipality of Tigre located in the province of Loreto in the department of the same name. Its research design was non-experimental, longitudinal cut, having a descriptive-correlational scope. The sample used was the same as the population: the total data of both variables registered on the official page of the Ministry of Economy and Finance (transparency portal) between the years 2008 and 2022. The main research hypothesis maintains that there is a relationship significant between these two variables with an alpha equal to 0.05. The analysis of records or databases was used as a research technique and the structured data collection form was used as an instrument. After collecting the data and its corresponding analysis through Spearman's Rho, a correlation coefficient 0.254 was obtained, which allows us to conclude that there is a negative or inverse relationship of low intensity between the variables studied, that is, that greater variability of the institutional budget, the lower the efficiency in the execution of the expenditure, although not significantly (p-value = 0.362).