Pengaruh Gaya Kepemimpinan, Kualitas Sumber Daya Manusia, Dan Orientasi Tujuan Terhadap Anggaran Berbasis Kinerja Pada SKPD Kota Padang

Abstract

This study aims to demonstrate empirically the variables of leadership style, the quality of human resources, and goal orientation effect on SKPD performance-based budgeting in the city of Padang. A phenomenon found in this study is still low actual budget in 2014 and 2015.

The population used in this study are all SKPD in Padang.While the sample in this study of the Head of Department, Secretary, Head of Sub Section (General Head, Head of Planning and Head of Finance). Sample method used was purposive sampling.The data used are primary data obtained from questionnaires.The analysis technique used is multiple linear regression technique.

The results indicate that the style of leadership and goal orientation significantly influence the budget base on performance.And the quality of human resources has no effect on the budget base on performance.

Key words : leadership style, quality of human resources, goal orientation, performance-based budgeting