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Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran (Studi Empiris Organisasi Perangkat Daerah Kabupaten Pelalawan)

This research is the result of an empirical study that shows the facts in
explaining the nature that occurs in the object under study through statistical
principles. . The purpose of this study was to examine and analyze the factors that
affect the budget absorption such as the budget planning, budget implementation,
and human resource competence. The main issues that will be explained by the
researcher are as to see how big influence between independent variable with
dependent variable. The population of this study are all employees in 27
organizations of our regional apparatus in Pelalawan districts. The total sample
of this research is 81 respondents with a sampling technique that is purposive
sampling. The type of data used is the primary data. Data analysis was performed
using multiple linear regression methods with SPSS version 25. The results
showed that budget planning affect budget absorption with level of significant
0,011, budget implementation affect budget absorption with level of significant
0,041, and human resources competence affect budget absorption with level of
significant 0,048. So the conclusion of this research is only three hypothesis
presented acceptable. With the percentage of affect the independent variable on
the dependent variable that is equal to 14,6% and the remaining 85,4% is affect
by other variable.
Keywords: Budget Absorption, Budget Planning, Budget Implementation, and
Human Resource Competence

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0119)
02 03. 121 (0119)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0119)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0119)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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