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All Journal International Journal of Public Budgeting, Accounting and Finance
Bertina Karokaro, Novie Bertina Purba
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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ANALYSIS OF THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, PLANNING, AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION AT THE SKPD OF THE NORTH SUMATERA PROVINCIAL ADMINISTRATION WITH THE USE OF INFORMATION TECHNOLOGY AS MODERATING VARIABLE Bertina Karokaro, Novie Bertina Purba
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this study was to analyze the influence of the human resources quality, planning and budget implementation with the using of information technology as the moderating variabel to budget absorption at North Sumatera Province Governmen . The study used causal research method. The population was 39 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Officicer of SKPD) and Programming Officer of North Sumatera Province Government. Regarding to PP 18/ 2016 there are 3 new SKPDs which haven’t budget absortion yet so that the samples in this research was 36 SKPDs. This research use primary data and secondary data. Data analizyng method is tested by using multiple regression analysis and residual test. The result of the study showed that the human resources quality, planning and budget implementation had significant influence on the budget absorption simultaneously. Partially, planning and budget implementation had significant influence to the budget absorption. The using of information technology as moderating variable could moderate the correlation of the human resources quality, planning and budget implementation had significant influence on the budget absorption of the North Sumatera Province Government.
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