PENGARUH KOMPETENSI TERHADAP KUALITAS ANGGARAN DENGAN REGULASI SEBAGAI VARIABEL MODERASI PADA PEMERINTAH DAERAH KOTA PADANG
Abstract: The objective of this
study is to examines competency on budget qualities. As well as to search an
regulation, and it may modernize the influence of competency 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
single 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
have significant effects
on budget qualities. Moderated regression
analysis result indicates
that the regulation
may not lead modernization competency 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.
Penulis: Daniati Putri
Kode Jurnal: jpakuntansidd110244
