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.