PUTTRI, DANIATI
(2014)
PENGARUH KOMPETENSI DAN MOTIVASI
TERHADAP KUALITAS ANGGARAN DENGAN
REGULASI SEBAGAI VARIABEL MODERASI
Pada Pemerintah Daerah Kota Padang.
Masters thesis, Universitas Andalas.
Abstract
ABSTRACT
The objective of this study is to examines competency and motivation on
budget qualities. As well as to search an regulation, and it may modernize the
influence of competency and motivation on budget qualities. In practice, the
results of this study contribute for local parliamentarian and local government
when they prepare the budget.
This study used 70 respondency that being collected from 19 Unit
Managerial District in Padang. The statistical analysis is based on multiple
regression analysis to test first hypothesis and interaction analysis or moderated
regression analysis (MRA) was used for analysis second hypothesis.
The results show that competency and motivation have significant effects
on budget qualities. Moderated regression analysis result indicates that the
regulation may not lead modernization competency on budget qualities.
Otherwise, regulation may lead modernization motivation on budget qualities.
Based on this results and framework for identifiying moderator variables, this
research conclude that regulation is not as moderator variable on relation between
competency and budget qualities. But regulation may lead as moderator variable
on relation between motivasi and budget qualities.
Keyword: competency, motivation, regulation, budget quality
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