Image of Pengaruh Kapasitas Sumber Daya Manusia, Politik Penganggaran Dan Perencanaan Anggaran Terhadap Sinkronisasi Dokumen Apbd Dengan Dokumen Kua-Ppas Dan Transparansi Publik Sebagai Pemoderasi (Pada Skpd Kota Dumai)
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Pengaruh Kapasitas Sumber Daya Manusia, Politik Penganggaran Dan Perencanaan Anggaran Terhadap Sinkronisasi Dokumen Apbd Dengan Dokumen Kua-Ppas Dan Transparansi Publik Sebagai Pemoderasi (Pada Skpd Kota Dumai)

The purpose of research is to test influence the capacity of human resources, budgeting politics, budget planning on the synchronization between APBD document KUA-PPAS document and to test the role of public transpancy in moderating the relationship between the capacity of human resources, budgeting politics, budget planning with the synchcronization between APBD document and KUA-PPAS document. Sample in this research is 31 SKPD that are in dumai. The sampling technique using purposive sampling method and there are 93 respondents. The analysis using linear regression multiple.
Result of research show that (1) capacity of human resources with value of tcount 5,600 > rtable 1,989 and significant value 0,000 < 0,05. (2) politics budgeting with value of tcount 6,597 > rtable 1,989 and significant value 0,000 < 0,05. (3) budget planning with value of tcount 3,310 > rtable 1,989 and significant value 0,001 < 0,05. have effect on the local government annual budget (APBD) document synchronization with general budget policy (KUA) and plafon of temporary budget (PPAS). (4) Public transparancy could not moderate the relationship between the capacity of human resources againts synchronization between APBD document and KUA-PPAS document with value of tcount (-0,262 > rtable 1,989 and significant value 0,794 < 0,05. (5) Public transparancy could not moderate the relationship between budgeting politics againts synchronization between APBD document and KUA-PPAS document with value of tcount (-0,825) > rtable 1,989 and significant value 0,412 < 0,05. (6) Public transparancy could not moderate the relationship between budget planning againts synchronization between APBD document and KUA-PPAS document with value of tcount (-1,491) > rtable 1,989 and significant value 0,140 < 0,05.
Keywords: Synchronization, Human Resources Capacity, Budgeting Politics, and Public Transparancy

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0210)
02 03. 117 (0210)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0210)
Penerbit
Pekanbaru : Universitas Riau- Fakultas Ekonomi – Akuntansi.,
Deskripsi Fisik
xi, 165 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0210)
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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