Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Day…

ABSTRACT This study aims to examine the effect of budget planning, budget execution and human resource competence on budget absorption during the COVID-19 period with the moderating variable of organizational commitment (Empirical Study of OPD in Kampar Regency). The population of this study is the Regional Apparatus Organizations (OPD) of Kampar Regency, amounting to 31 OPDs. The sample in t…