Image of Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Pada Organisasi Perangkat Daerah Pemerintah Kabupaten Indragiri Hilir)
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Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Dengan Sistem Pengendalian Intern Pemerintah Sebagai Variabel Moderating (Studi Pada Organisasi Perangkat Daerah Pemerintah Kabupaten Indragiri Hilir)

The purpose of this study was to examine and analyze the effect of
Transparency, Accountability, Factors Affecting Budget Absorption with the
Government's Internal Control System as Moderating Variables in Indragiri Hilir
Regency. As a factor in budget absorption, namely the quality of budget
implementation documents, the quality of human resources, bureaucratic reform,
and organizational commitment. The population in this study were regional
apparatus organizations in Indragiri Hilir Regency as many as 33 regional
apparatus organizations with a sample of 165 respondents. The sampling method
used is purposive sampling based on criteria. The research data analysis
technique used SPSS.
The results showed that there was an effect of the quality of budget
execution documents, the quality of human resources, bureaucratic reform and
organizational commitment on budget absorption. The quality of budget
implementation documents and bureaucratic reform affect the absorption of the
budget with the government's internal control system as a moderating variable
capable of moderating. While the quality of human resources and organizational
commitment affect the absorption of the budget with the government's internal
control system as a moderating variable unable to moderate
Keywords: Quality of budget execution documents, quality of human resources,
bureaucratic reform, organizational commitment, budget absorption,
and the government's internal control system

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0031)
10 07. 221 (0031)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 221 (0031)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 211 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 221 (0031)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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