Faktor Yang Mempengaruhi Konsistensi Perencanaan Dan Penganggaran Pada Pemerintah Kota Kupang Dengan Komitmen Organisasi Sebagai Variabel Mediasi

KOLI, Feby Rosaline (2024) Faktor Yang Mempengaruhi Konsistensi Perencanaan Dan Penganggaran Pada Pemerintah Kota Kupang Dengan Komitmen Organisasi Sebagai Variabel Mediasi. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Thesis entitled "Factors that Influence the Consistency of Planning and Budgeting in the Kupang City Government with Organizational Commitment as a Mediating Variable", by Feby Rosaline Koli NIM 811212013, supervised by Dr. M.E. Perseveranda, SE, M.Si and Dr. Yolinda Yanti Sonbay, SE, M.Sc The aim of this research is to find out: 1) an overview of budget participation, planning and budgeting regulations, opportunistic behavior, consistency of planning and budgeting, and organizational commitment to the Kupang City Government. 2) Budget participation, planning and budgeting regulations, opportunistic behavior and organizational commitment have a significant effect on the consistency of planning and budgeting in the Kupang City Government. 3) Budget participation, planning and budgeting regulations, opportunistic behavior have a significant effect on organizational commitment to the Kupang City Government. 4) Organizational commitment mediates the influence of budget participation, planning and budgeting regulations, opportunistic behavior on planning and budgeting consistency in the Kupang City Government. The population of this research is all ASN in the Kupang City Government The sample for this research consisted of 114 State Civil Apparatus (ASN) people as executives who were actively involved starting from planning, budgeting to reporting to all regional apparatus in the Kupang City Government. The analysis technique uses the SmartPLS application. The results of descriptive statistical analysis show that the variables of budget participation, planning and budgeting regulations, opportunistic behavior, planning and budgeting consistency of the Kupang City Government are good and organizational commitment is quite good. The results of the path analysis show that 1) Budget participation, opportunistic behavior and organizational commitment have a significant influence on planning and budgeting consistency in the Kupang City Government, 2) Planning and budgeting regulations do not have a significant influence on planning and budgeting consistency, 3) Budget participation, regulations planning and budgeting have a significant effect on organizational commitment in the Kupang City Government, 4) Opportunistic behavior does not have a significant effect on organizational commitment, 5) Organizational commitment significantly mediates the effect of budget participation and planning and budgeting regulations on planning and budgeting consistency, but organizational commitment does not significantly mediate the effect of opportunistic behavior on planning and budgeting consistency. Suggestions in this research: Increase budget participation, Improve planning and budgeting regulations, Monitor to ensure opportunistic behavior does not become a dominant factor in budget preparation in Regional Apparatus and Increase organizational commitment.

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