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All Journal Income Journal: Accounting, Management and Economic Research
Rizka Amaliah
UIN Alauddin Makassar
Economics, Econometrics & Finance Education Other

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The The Role of the OCEAN Personality Model in Moderating the Determinants on the Quality of Local Budget Utilization Rizka Amaliah; Jamaluddin Majid; Namla Elfa Syariati
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.
Co-Authors Jamaluddin Majid Namla Elfa Syariati