THE INFLUENCE OF ETHICS, ORGANIZATIONAL COMMITMENT AND CLARITY OF BUDGET TARGETS ON REGIONAL ORGANIZATIONS OF TABANAN REGENCY, INDONESIA

Abstract

This study aims to analyze the influence of ethics, organizational commitment and clarity of budget targets on regional organizations (OPD) of Tabanan Regency. The population in this study were all District OPD (10 OPDs) in Tabanan Regency. The data collection method used in this study was to distribute research questionnaires. The sampling technique was carried out by purposive sampling method and based on predetermined criteria such as: permanent employees (already having an appointment decree) and employees who were directly involved in budgeting, the number of samples that met the criteria were 40 employees in the Tabanan Regency OPD. The data technique used in this study is a comparative descriptive analysis technique. To support this analytical technique, it is necessary to test the validity and test reliability. The research hypothesis was tested using the Partial Least Squares (PLS) analysis technique with the help of the SmartPLS version 2.0.M application. The results of this study indicate that ethics has a positive effect on the budget gap but the relationship is not significant, because the t-statistic value is smaller, organizational commitment has a positive effect on the gap, and the relationship is not significant with the t-value smaller than the t-table value, budget has a positive effect on the gap and the relationship is significant because the value of t is greater than t-table.

Keywords

• ethics
• organizational commitment
• clarity of budget goals
• budget gaps