EFFECT OF HUMAN RESOURCES, CEILING BUDGET, AND THE QUALITY OF REGULATION CHANGES IN LOCAL GOVERNMENT PROVINCIAL BUDGET BENGKULU

This study is about the effect of human resources, budget ceilings, and regulatory changes to the quality of the government's budget Bengkulu province. The objective of this study was to determine the effect of human resources, budget ceilings, and regulatory changes to the quality of the government's budget Bengkulu province. The samples in this study were part of the staff or employees of financial planning and reporting on education each selected by purposive sampling in Bengkulu provincial government. The method used to test the hypotheses is multiple regression. Results of this study indicate that human resources affect the quality of the government budget, while the budget ceiling and regulatory changes do not affect the quality of the government's budget. Contribution of this study is that the study can be used as input for local governments in the development and improvement of the quality of the budget generated by the local government of Bengkulu province