CD Tesis

Faktor-Faktor Yang Mempengaruhi Keterlambatan Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabelmoderating (Studi Pada Opd Kabupaten Indragiri Hulu)

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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 who were taken from each OPD were 3 people. So that the total
number of respondents taken is 99 people. The sampling technique uses the
census method. This type of research is mix methods research, which is a method
that combines quantitative methods and qualitative methods. Data sources use
primary data. Data analysis to test the hypothesis using multiple regression
analysis (multiple regression analysis) and moderated regression analysis (MRA).
Budget planning affects the delay in budget absorption, budget execution
affects the delay in budget absorption, the quality of human resources affects the
delay in budget absorption, administration affects the delay in budget absorption,
and procurement documents affects the delay in budget absorption.
Organizational commitment moderates the effect of budget planning on delays in
budget absorption, Organizational commitment moderates the effect of budget
execution on delays in budget absorption, Organizational commitment moderates
the influence of HR quality on delays in budget absorption, Organizational
commitment moderates the effect of administration on delays in budget
absorption, and Organizational commitment moderates the influence of
procurement documents against the delay in budget absorption.
Keywords: delay in budget absorption, budget planning, budget execution, quality
of human resources, administration, procurement documents,
organizational commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0090)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiv, 149 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0090)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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