This study aims to determine the effect of competence and workload on motivation and its impact on the performance of budget users in the regional working unit in the city of Padang. This research is motivated by the existence of presidential decree No. 54 of 2010 which underlies the budget users that holds concurrent positions as commitment making officer in the regional working unit of the city of Padang, so that the realization of budget absorption does not match what has been targeted by the city government of Padang. Research method with quantitative approach namely path analysis method. Data collection techniques with questionnaires, observation and interviews. The respondents of this study were 51 the regional working unit chief officials at the Padang city secretariat. The sampling method uses a total sampling method wherein the entire population in this study is used as the research sample. Hypothesis testing is calculated by IBM Statistical Package for Social Science (SPSS) program version 21.0. The results of this study found that competence has a significant effect on budget user motivation, workload has no significant effect on motivation, competence has a significant effect on performance, workload has no significant effect on performance, motivation has a significant effect on performance, competence through motivation has a significant influence on performance directly, and workload through motivation has a significant influence indirectly on the performance of budget users in the regional working unit of the city of Padang.
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To cite this article: Novalino, Heryanto (2018). Effect of Competence and Work Loads on Motivation and Its Impact on the Performance of Budget Users in the Regional Working Unit of Padang City, International Journal of Academic Research in Accounting, Finance and Management Sciences 8 (4): 61-69.
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