文章基本信息

标题：PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK PENGANGGARAN, DAN TRANSPARANSI PUBLIK TERHADAP SINKRONISASI DOKUMEN APBD DENGAN KUA-PPAS PADA PEMERINTAH KABUPATEN LOMBOK BARAT
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作者：Nurhidayati Hikmah ; Busaini . ; Sri Pancawati 等
期刊名称：Jurnal Akuntansi Aktual
印刷版ISSN：2087-9695
电子版ISSN：2580-1015
出版年度：2015
卷号：3
期号：1
页码：103-115
出版社：Universitas Negeri Malang
摘要：This study aims to determine the effect of human resources capacity, budget planning, politi-cal budgeting, and public transparency on the synchronization between Regional Revenues and expen-ditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) and Provisional Budget Ceiling Priority (PPAS) document. The population in this study was councilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes 33 SKPD. The sampling method using census method, where all the population became the samples as much as 127 people. The data in this study using primary data. The data obtained were analyzed through multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and t test. Results of this study showed that simultaneous variable capacity of human resources, budget planning, political budgeting, and public transparency has a positive and significant impact on the synchronization between APBD documents and KUA-PPAS documents. And in partial, the capacity of human resources, budget planning, political budgeting, and public transparency has a positive and significant impact on the synchronization between APBD documents and KUA-PPAS documents. The implications of this research, can be useful as a conceptual contribution to policy makers, especially in West Lombok Regency Government and Parliament should be consistent and have a high commitment in budgeting and KUA-PPAS.
关键词：budget; KUA-PPAS; human resources capacity; budget planning; budgeting politics and public transparency