PENGARUH KOMITMEN, KUALITAS SUMBER DAYA MANUSIA, GAYA KEPEMIMPINAN TERHADAP KEMAMPUAN PENYUSUNAN ANGGARAN PADA DINAS PERIKANAN KABUPATEN BULUKUMBA

Abstract

Muhammad Hanis. 2020. The Effect of Commitment, Quality of Human Resources, Leadership Style on Ability of Budget Formulation at the Fisheries Service of Bulukumba Regency, supervised by Rustan DM and H. Mukhtar Hamzah. The purpose of this study was to determine and analyze (1) The effect of commitment, human resource quality, leadership style partially on the ability of budgeting at the Fisheries Service of Bulukumba Regency (2) The effect of commitment, human resource quality, leadership style simultaneously on the ability of budgeting (3) Which variable has the most dominant influence on the budgeting capacity of the Bulukumba Regency Fisheries Service. This study used a survey research approach by taking a sample from one population and using a questionnaire as a data collection tool in the implementation of research conducted at the Bulukumba Regency Fisheries Service. Meanwhile, the research was conducted from July to August 2020. The population used in this study were 53 employees of the Bulukumba Fisheries Service. The sample is part of the number and characteristics of the population. In this study the sample selection was carried out using a saturated sampling method (census), namely by determining all populations as a total sample of 53 employees. Quantitative data analysis techniques obtained from the results of the questionnaire using multiple regression analysis. The results showed that (1) commitment had a positive and significant effect on the ability of budgeting (2) the quality of human resources had no effect on the ability of budget formulation (3) leadership style had a positive and significant effect on the ability of budgeting (4) Commitment, quality of human resources, Leadership style simultaneously has a positive and significant effect on the budgeting ability (5) The leadership style variable has the most dominant influence on the budgeting ability of the Bulukumba Fisheries Service.