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THE EFFECT OF HUMAN DEVELOPMENT INDEX, POLITICAL PRESSURE, AND FINANCIAL KNOWLEDGE ON PUBLIC BUDGETING WITH ACCOUNTABILITY AS A MODERATION VARIABLES
ABSTRACT: This study aims to examine Human Development Index, political pressure, and financial knowledge on public budgeting with accountability as a moderating variable. This study uses an associative method with a quantitative approach. The respondents in this study were 125 employees who worked in the provincial government of South Nigeria. The data used in this study are primary data collected through direct questionnaires and data analysis using multiple linear analysis and Moderated Regression Analysis. The study results using multiple linear regression analysis show that Human Development Index, political pressure, and financial literacy have a positive and significant effect on the public budgeting process.
Meanwhile, the moderating variable analysis with the Moderated Regression Analysis approach shows that accountability can moderate financial knowledge. On the other hand, accountability is not able to negotiate Human Development Index and political pressure on public budgeting. The implications in research for budget compilers are expected to apply the concept of accountability; the provincial government of South Nigeria is expected to maximize human resources in preventing behavior that can harm many parties so that the resulting work program is able to provide maximum impact on society.
KEYWORDS: Human Development Index, Political Pressure, Financial Literacy, Public Budgeting, and Accountability.