CD Skripsi

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Di Masa Covid 19 Dengan Variabel Moderasi Komitmen Organisasi (Studi Empiris Opd Kabupaten Kampar)

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ABSTRACT
This study aims to examine the effect of budget planning, budget execution and human resource competence on budget absorption during the COVID-19 period with the moderating variable of organizational commitment (Empirical Study of OPD in Kampar Regency).
The population of this study is the Regional Apparatus Organizations (OPD) of Kampar Regency, amounting to 31 OPDs. The sample in this study used purposive sampling. The data analysis technique used is path analysis technique.
The results of this study found that Budget Planning, Budget Execution, Human Resource Competence had an effect on Budget Absorption during the Covid 19 Period. Budget Planning and Human Resource Competence had no effect on Budget Absorption in the Covid 19 Period after being moderated by Organizational Commitment. Budget Implementation has an effect on Budget Absorption during the Covid 19 Period after being moderated by Organizational Commitment.
Keywords: Budget Absorption, Budget Planning, Budget Execution, Human Resource Competence, Organizational Commitment.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702122434

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702122434

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

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