Retno Asih Wulandari, 0701517011 (2020) PENGARUH KUALITAS SUMBER DAYA MANUSIA (SDM), PENGANGGARAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ANGGARAN UNIT KERJA UNIVERSITAS NEGERI DI KOTA SEMARANG DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING. Masters thesis, Universitas Negeri Semarang.

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Abstract

Budget performance is the performance achievement of the use of Ministries/Institutions budget contained in budget documents. The reeport and budget documents have many benefits, one of which is to make appropriate financial policies. The purpose of this study is to determine the effect of the quality of human resources (HR), quality of budgeting, and quality of internal control systems on budget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the UNNES. The collecting data using a questionnaire accompanied by data on the realization report of budget absorption from the information system and from financial reports. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has no a direct effect on budget performance, but with the organizational culture, the quality of human resources, the quality of budgeting and the quality of the internal control system has a significantt effect on budget performance. The means that the organizational culture as a moderating variable is proven to moderate and strengthen the influence of quality, the budgeting quality, and the internal control system quality on budget performance. Based on the results of this research, the University should be able to make the right policy breakthroughs to improve performance. For other researchers, it is suggested to dig deeper by adding or multiplying other variables and should be developed in other public sectors by involving a wider range of respondents so that the data obtained is more optimal.

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