TY - JOUR AU - Tenrisau, Muhammad Akhsan PY - 2021/02/21 Y2 - 2024/03/29 TI - The Influence of Work Behavior and Motivation on the Characteristics of the Budget Objectives of Regional Work Units (SKPD) JF - Point of View Research Management JA - POVREMA VL - 2 IS - 1 SE - Articles DO - UR - http://journal.accountingpointofview.id/index.php/POVREMA/article/view/119 SP - 36 - 46 AB - This study aims to analyze the effect of behavior on the characteristics of budget objectives in local government officials and analyze the impact of performance motivation on the attributes of budget objectives in local government officials in the Jeneponto Regency. This research was conducted with a research sample of 100 respondents from various SKPDs in the Jeneponto Regency. The research variables are Employee Behavior (X1), Employee Motivation (X2), and Budget Objective Characteristics (Y). The research used multiple linear regression analysis methods with data collection using a questionnaire. The results of this study are the variable employee behavior (X1) has a significant effect on the Characteristics of Budget Objectives by 0.00 <0.05, Work Motivation has a significant impact on the Characteristics of Budget Objectives (Y) of 0.018 <0.005. The closeness relationship by looking at the R2 value of 0.712 so that there are still 28.8% of variables that affect the characteristics of budget objectives that were not examined in this study. ER -