The Effect of Quality of Human Resources, External Regulations, Managerial Performance, And Job Relevant Information on The Implementation of The Cooperative Budget

Abstract

This study aims to determine the effect of the variable quality of human resources, external regulations, managerial performance and job relevant information on the implementation of the budget in cooperatives in Badung Regency. This research was conducted in cooperatives in Badung Regency with a total sample of 74 cooperatives obtained from the slovin formula. The sampling technique was based on proportional cluster sampling and the number of respondents in this study was 222 respondents. This research is a quantitative research in the form of data in the form of numbers or qualitative data which is calculated with primary data using a questionnaire which is measured using a Likert scale. Analysis of research data using multiple regression analysis. The results of this study partially prove that the variables of the quality of human resources, external regulations, and job relevant information have a positive and significant effect on budget implementation. However, the managerial performance variable partially has no significant effect on the implementation of the budget.