Authors : Puji Iswatiningsih; Nurul Hidayah

Volume/Issue : Volume 8 - 2023, Issue 8 - August

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/mthve2ca

DOI : https://doi.org/10.5281/zenodo.8269056

Abstract : This study aims to analyze the effect of clarity on budget targets, human resource competency, government internal control, organizational commitment, and analyze the ability of organizational commitment to moderate the relationship between clarity of budget targets, human resource competence, and government internal control with the quality of government agency performance reports. (LKIP) at the Research and Development Center for Road Transportation and Railways. The sample of this research is 60 respondents. The population taken is an employee of the Research and Development Center for Road Transportation and Railways with a judgment (basic consideration), that these employees have gained experience in preparing LKIP. The method of determining the sample using the saturated sample method and collecting data using a questionnaire and sampling used using non-probability sampling with a judgment sampling technique, this was done because the questionnaire period was carried out using an online survey with consideration of time and cost efficiency. Data were analyzed using multiple linear regression analysis (multiple regression analysis). Data management will be carried out using the Partial Least Square (PLS) software application tool. Based on the results of this study indicate that the first hypothesis budget targets have a negative effect on the quality of government agency performance reports (LKIP), it is concluded that a decrease in budget targets will cause a decrease in the quality of government agency performance reports (LKIP). The second hypothesis results that the human resource competencies contained in this study have a major influence on the quality of government agency performance reports (LKIP), because employees who have abilities in their fields can complete the job well, so that will have implications for improving the quality of performance reports for central government agencies resulting from. The third hypothesis results that government internal control has a positive effect on the quality of government agency performance reports (LKIP), this indicates that changes that occur in the government internal control ratio will have a positive and significant effect on the quality of government agency performance reports (LKIP). The fourth hypothesis, the organizational commitment of employees contained in this study has a major influence on the quality of government agency performance reports (LKIP), these results prove that the higher the organizational commitment of an employee, the performance will increase. The fifth hypothesis, organizational commitment weakens the influence of budget targets on the quality of government agency performance reports (LKIP) but significantly in other words organizational commitment has no effect on the relationship between budget targets and the quality of government agency performance reports (LKIP). The sixth hypothesis, organizational commitment does not play a good enough role in moderating the relationship between human resource competency variables on the quality of government agency performance reports (LKIP). The seventh hypothesis, organizational commitment does not play a good enough role in moderating the relationship between government internal control variables on the quality of government agency performance reports (LKIP).

Keywords : Budget Target, Human Resource Competency, Government Internal Control, Quality Of Government Agency Performance Report (LKIP), And Organizational Commitment.