The Influence of Employee Competency, Budget Planning and the Bureaucratic Environment on Budget Implementation with Organizational Ethical Culture as a Moderation

Abstract

This research aims to examine the influence of Employee Competency, Budget Planning and Bureaucratic Environment on Budget Implementation with Organizational Ethical Culture as a Moderation. The data collected in this research is primary data. The primary data used was in the form of distributing questionnaires to respondents, namely SKPK Civil Servants (PNS) in Central Aceh Regency. The number of respondents to this research was 370 people. The results of the research show that both simultaneously and partially employee competency, budget planning and bureaucratic environment influence budget implementation in SKPK Central Aceh District. Then the ethical culture of the organization moderates the relationship between Employee Competency, Budget Planning and Bureaucratic Environment and simultaneously influences Budget Implementation at the Central Aceh District SKPK.