RELIGACIÓN
Yazarlar: Agus Bandiyono, Wiwik Utami
Konular:-
Anahtar Kelimeler:Budget quality,Knowledge of system,Procedures,Human resource competence,Budget spending.
Özet: This study aims to examine the effect of budget quality, knowledge of systems and procedures, as well as human resource competence on-budget performance. This study was conducted in the Head Office of the Ministry of Finance. The population is employees at the level of executors and the sample was selected based on certain criteria. All variables were measured based on an interval scale and the analysis used was partial least square. The results showed that the quality of budget, knowledge of system and procedures, and human resources competence have a positive effect on-budget performance.