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PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KUALITAS ANGGARAN DENGAN REGULASI SEBAGAI VARIABEL MODERASI Pada Pemerintah Daerah Kota Padang

PUTTRI, DANIATI (2014) PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KUALITAS ANGGARAN DENGAN REGULASI SEBAGAI VARIABEL MODERASI Pada Pemerintah Daerah Kota Padang. Masters thesis, Universitas Andalas.

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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 5

Item Type: Thesis (Masters)
Subjects: K Law > K Law (General)
Unit atau Lembaga: Paca Sarjana > Strata 2 > Hukum
Depositing User: Agustiadi rd agustiadiRudi
Date Deposited: 02 Jun 2014 00:14
Last Modified: 02 Jun 2014 00:14
URI: http://repository.unand.ac.id/id/eprint/20364

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