Pengaruh Perencanaan Anggaran Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Kasus Pada Badan Kepegawaian Daerah Provinsi NTT)

MANIS, Ivoni Gisella (2019) Pengaruh Perencanaan Anggaran Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Kasus Pada Badan Kepegawaian Daerah Provinsi NTT). Masters thesis, Unika Widya Mandira.

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Abstract

The Regional Personnel Board of East Nusa Tenggara Province as one of the Regional Organization Organizations (OPD) which has the main task of assisting the Governor in the field of staffing, is expected to realize transparent, accountable and professional personnel management with timely and appropriate service. Based on data on the level of budget absorption in the last 5 (five) years, namely the 2015 budget year up to 2018 budget year, it can be seen that the budget ceiling is not directly proportional to the budget absorption budget tends to decrease, the difference between the budget and expenditure realization is excess budget and the remaining budget occurs in the 2018 budget year it decreased to 86.96%. The formulation of the problem in this study are: 1) What is the description of budget planning, human resource competencies, accountability and budget absorption? 2) Does budget planning have a positive and significant effect on budget absorption? 3) Does the competence of human resources have apositive and significant effect on the absorption of the budget? 4) Does accountability have a positive and significant effect on budget absorption? 5) Does budget planning have a positive and significant effect on accountability? 6) Does the competence of human resources have a positive and significant effect on accountability in the Regional Personnel Agency of the Province of East Nusa Tenggara? This study uses a descriptive analysis approach. The data used is primary data. The sample is 75 respondents. The respondent is a budget management apparatus, namely the head of the work unit as the budget user and the employee who is in charge of planning and budgeting programs and activities at the NTT Provincial Personnel Agency. Data collection is done through surveys using questionnaires distributed to respondents. Data processing techniques using the SEM method based on Partial Least Square (PLS) require 2 stages to assess Fit Model from a research model (Ghozali, 2006). These stages are Assessing the Outer Model or Measurement Model and Testing the Structural Model (Inner Model). The results of statistical analysis show that budget planning, human resource competency and budget absorption are included in the good category. The results of path analysis and statistical test results show that the variable budget planning variables and competency variables of human resources have a positive and significant effect on the absorption of the budget in the Regional Employment Agency of NTT Province. The results of the coefficient of determination (R2) state that the contribution of the budget planning variable and the competence of human resources affect the absorption of the budget is 92.10% and the accountability of 95.50%. Based on this study, the researchers suggested to the management of the Regional Personnel Agency of NTT Province to improve the competence of human resources by including employees in education and training, seminars or technical guidance, affirming the rules in budget planning and management in accordance with the needs of effective and accountable.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Budget Planning, Human Resource Competence, Budget Absorption, Accountability
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah
Depositing User: S.Ptk Hendra Silvester
Date Deposited: 30 Oct 2019 04:06
Last Modified: 30 Oct 2019 04:06
URI: http://repository.unwira.ac.id/id/eprint/653

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