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.