KINERJA INSTANSI PEMERINTAH BERBASIS ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA
This study aims to examine the effect of the accuracy of budget targets, partition budgeting, and the quality of human resources in the performance of government agencies.The population in this study were leaders and employees of West Manggarai Regency OPD. The sampling technique uses purposive sampling technique. The sample of this study was 32 OPD in West Manggarai Regency with the number of respondents was 74. This study uses a multiple linear regression analysis model whose calculations are performed using SSPS (Statistical Product and Service Solution).The results of the study show that the accuracy of the budget targets has a positive effect on the performance of government agencies. This shows that the objectives of the budget plan are clear so that the performance of the government produced will increase. Budgeting participation has a positive effect on the performance of government agencies. This shows that the higher the involvement of employees in budget participation, the performance will be achieved. The quality of human resources has a positive effect on the performance of government agencies, this shows that the higher the quality of human resources, the performance of government agencies will increase.
Keywords: Accuracy of Budget Objectives, Budget Preparation Participation, Quality of Human Resources, Performance of Government Agencies