Analysis of Budget Planning, Competence of Human Resources and Implementation of the Viii Lldikti Region Budget with Organizational Commitment as A Moderation

Abstract

The aim of research to analysis factors that effect to absorption of the budget. The factors that affects the absorption of the budget are budget planning, Human resources kompetence, and commitment. Limited sources of state revenue require the government to prioritize activities and allocate effective and efficient budgets. Failure to target the absorption of the budget indicates an inefficiency and the ineffectiveness of budget allocations (Carsidiawan, 2009). This research will be conducted at LLDIKTI Region VIII, Denpasar-Bali. The sampling technique used is saturated sample because researchers want to make generalizations with relatively small errors.. The number of samples in this study is 36. Testing the effect of budget planning, HR competence on budget absorption using multiple regression analysis. Moderated Regression Analysis (MRA) with interaction tests is used to test the effect of the moderating variable interactions. The following equation model is used to answer hypothesis 1 (H₁), hypothesis 2 (H₂), hypothesis 3 (H₃) and hypothesis 4 (H₄). The result research show that: Budget planning has a statistically positive effect on the absorption of the Region VIII LLDIKTI budget. HR competencies have a statistically positive effect on the absorption of the Region VIII LLDIKTI budget. Organizational commitment strengthens the influence of budget planning on the absorption of the Region VIII LLDIKTI budget. Organizational commitment does not strengthen the influence of HR competencies on the absorption of the Region VIII LLDIKTI budget.