Faktor-Faktor Yang Mempengaruhi Keterlambatan Penyerapan Anggaran Dengan Komi…

The purpose of this study was to analyze the effect of budget planning, budget execution, quality of human resources, administration, and procurement documents on delays in budget absorption moderated by organizational commitment. The population in this study was OPD in Indragiri Hulu Regency which consisted of 33 agencies. The sample in this study amounted to 33, while the respondents wh…