KEMAMPUAN SUB BAGIAN PERENCANAAN MEMODERASI PENGARUH KETERBATASAN ANGGARAN TERHADAP KONSISTENSI PERENCANAAN DAN PENGANGGARAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KOTA DENPASAR

Abstract

This study aims to determine the effect of budget constraints on the consistency of planning and budgeting, as well as test the Sub moderation. Part of planning on the relationship of budget constraints on the consistency of planning and budgeting. This research was conducted at the Regional Work Units (SKPD) in the city of Denpasar. Total SKPD city of Denpasar 34 units. This research data is primary data and secondary data. The primary data obtained by distributing questionnaires to the head of research SKPD, Secretary SKPD, and Sub.Bagian Planning SKPD. While the secondary data include document data Local Government Work Plan (RKPD), Public Policy Budget (KUA), Priorities and Budget Ceiling While (PPAS) as well as other relevant information used in this study. Data collection methods are interviews, documentation and distributing questionnaires to survey respondents. Data analysis using Moderated Regression Analysis (MRA). The results of the research to prove that the ability of Sub. Part of planning can reduce the limitations of the budget and increase the consistency of planning and budgeting.