CD Skripsi
Pengaruh Partisipasi Penyusunan Anggaran, Kualitas Sumber Daya Manusia, Dan Sistem Pengendalian Intern Terhadap Kinerja Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Opd Kabupaten Dairi)
This study aims to examine the effect of budgetary participation, human resource
quality, and internal control systems with organizational commitment as a
moderating variable (amperical study on OPD Dairi Regency). The population in
this study were all OPD in Dairi Regency. The sample selection used purposive
sampling method. Data collection was done by distributing questionnaires to 88
respondents, and only 80 questionnaires were used in this study. The data
analysis method used is Multiple Linear Regression and Moderated Regression
Analysis (MRA) using SPSS version 25. The results showed that budgetary
participation has an effect on local government performance with a significant
value of 0.000 ttable (1.99006), the quality of
human resources has an effect on local government performance with a
significant value. 0.003 t table (1.99006), the
internal control system has an effect on local government performance with a
significant value of 0.006 t table (1.99006).
Organizational commitment can moderate the relationship between budgeting
participation on local government performance with a significant value (0.01)
t table (1.987), organizational commitment
cannot moderate the relationship between source quality human resources
towards local government performance with a significant value (0.175)> (α)
(0.05) and tcount (1.369)
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