PENGARUH KOMITMEN, KUALITAS SUMBER DAYA MANUSIA, GAYA KEPEMIMPINAN TERHADAP KEMAMPUAN PENYUSUNAN ANGGARAN PADA PEMERINTAH KOTA MANADO
ABSTRACT: The implementation
of the local government can not be separated from the budget. In Regulation No.
13 of 2006, the draft budget work units contained in a document called the
Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a
benchmark of the performance of standard costs as the principal instrument in
the budget performance. The budget is important because it is used in the allocation
of funds for the implementation of local government activities. In budgeting
involvement of various work units (SKPD) in Manado City Government is
indispensable. This is to improve the effectiveness and efficiency of
governance and public service. This study aims to analyze Effect of Commitment,
Quality of Human Resources, Leadership Style, to the ability of Local
Government Budgeting in Manado.
Sources of data in this study are primary data and secondary data in the
form of a questionnaire. The population in this study is the employee on
education (Department and Agency) Manado, and in this study the sampling method
used was judgment sampling, the sample in this study is the Secretary, Head ofDivision
(third tier). Data used in this study is mainly qualitative data were
quantified by using multiple regression analysis. To test the quality of the
data with validity and reliability. Besides testing the classical assumption of
normality, multicollinearity and heteroscedasticity.
The research proves that in partial Commitment, Quality of Human
Resources does not affect the ability of Budgeting in Local Government
Leadership Style Manado while variable positive effect on the ability of Local
Government Budgeting in Manado.
Keywords : Effect of
Commitment, Quality of Human Resources, Leadership Style, to the ability of Local
Government Budgeting In the city of Manado
Penulis: Peggy Rumenser
Kode Jurnal: jpakuntansidd140953
