Pengaruh Transparansi Keuangan, Kompetensi Sumber Daya Manusia, Orientasi Tujuan, Penyempurnaan Sistem Administrasi terhadap Penyusunan Anggaran Berbasis Kinerja pada Pemerintahan Kabupaten Karo

Abstract

This study aims to determine "The effect of financial transparency, human resource competence, goal orientation, improvement of the administrative system on performance-based budgeting in the Karo Regency government". This type of research is causal associative. The type of data in this study is primary data. The population in this study were OPD employees who were involved in preparing a performance-based budget, namely 188 people. Sampling was carried out using the purposive method, so the number of samples was also 47. Then Financial Transparency, Human Resource Competence, Goal Orientation, Completion of the Administrative System for Performance-Based Budgeting were tested using Hypothesis testing, namely the Coefficient of Determination Test, Partial Test, and Simultaneous Test using SPSS software. The results of this study indicate that Financial Transparency, Goal Orientation have a positive and significant effect on Performance-Based Budgeting, while Human Resource Competence has a negative and significant effect on Performance-Based Budgeting and Administrative System Completion has a negative effect insignificant on Performance-Based Budgeting. Financial Transparency, Human Resource Competence, Goal Orientation, Improvement of the Administration System simultaneously affect Performance-Based Budgeting in Karo Regency Government.