PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA KOTA PADANG

Abstract

Revenue expenditure budget area (budget) is the local budget (budget) is one of the cornerstones in the development planning for local governments. The purpose of this study was to observe the effect of the capacity of human resources, budget planning and budgeting politics on synchronization between Local Revenue and Expenditure (budget) document and Public Policy Local Revenue and Expenditure (KUA) budget -While Priority Ceiling (PPAS) documents and to examine the role of public transparency in memoderasi.Metode sampling used purposive sampling criteria this study uses primary data, 85 respondents working in government departments in the city of Padang, had participanted in this research. Multiple linear regression through SPSS 16 From kenam feels hypothesis, it was found that the political capacity of human resources and the budget does not significantly influence the budget document by synchronizing documents KUA-PPAS, budget planning variables significantly influence the budget document by document synchronization KUA-PPAS. The test results indicate that the interaction of public transparency can not moderate the relationship between human resource capacity and budget planning budget document by document synchronization PPAS- KUA. Public transparency test results may moderate the relationship between political budgeting budget document with the document synchronization KUA-PPAS. Keywords: APBD, KUA-PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency