CD Skripsi

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pencatatan Administrasi, Kompetensi Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Penyerapan Anggaran (Studi Empiris Pada Opd Kabupaten Kampar)

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ABSTRACT
This study aims to examine the effect of disclosure, company growth,
audit quality and financial condition on going concern audit opinion acceptance
of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the
2013-2017 period.
This research is a quantitative study where the data used in this study
are primary data and data collection is done directly using a questionnaire which
is measured using a Likert scale. The population of this study were employees of
all regional government agencies and organizations of Kampar Regency, totaling
27 OPDs. The total sample of this study was 87 respondents with the sampling
technique, namely purposive sampling, who were in accordance with the position
of the head of the service, financial technical implementation officials and
treasurer of OPD spending. Data analysis was performed using multiple linear
regression which was processed with the help of the SPSS version 23 program.
The results of this study indicate that budget planning, budget execution,
administrative records, human resource competence and organizational
commitment have a significant effect on budget absorption.
Keywords: budget planning, budget execution, administrative recording, human
resource competence, organizational commitment and budget
absorption.
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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0016)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 77 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0016)

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

Daus

Versi lain/terkait

Lampiran Berkas

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