PENGARUH KEPEMIMPINAN, DOKUMEN PERENCANAAN, DAM KOMPETENSI SDM TERHADAP REALISASI ANGGRAN PENDAPATAN DAN BELANJA DESA (APB-DESA) PADA PEMERINTAH DESA DI KABUPATEN MAROS

Abstrak

This study aimed to examine the effect of of leadership, planning documents, and competence of humanresources to the budget realization at the village government in District Maros. Data were collected with purposivesampling and analyzed with multiple linear regression. The samples that used in this study are 46 respondents whooccupy in fields related to financial management. The results of this study showed that leadership and have competenceof human resources significant effect on the budget realization but planning documents has no significant effect on thebudget realization.