CD Skripsi
Pengaruh Perencanaan Anggaran, Komitmen Organisasi Dan Kualitas Sumber Daya Manusia Terhadap Tingkat Penyerapan Anggaran (Studi Empiris Pada Opd Provinsi Riau)
ABSTRACT
This study aims to test and obtain empirical evidence about the effect of budget planning, organizational commitment and quality of human resources on the absorption of the Riau Province OPD budget. The population in this study were all financial management officials at the Riau Province Government OPD offices and agencies. Respondents are 1) Commitment Making Officer (PPKom). 2) Activity Technical Implementation Officer (PPTK). 3) Financial Administration Officer (PPK). The sample used was 31 OPD, namely a total of 93 respondents. The data collection method uses the Proposive Sampling method. The analytical method uses multiple linear regression models. The results of this study indicate that budget planning has a significant effect on budget absorption, with planning it will be able to control all forms of activities that will be carried out later. Organizational commitment has a significant effect on budget absorption, with a high level of employee commitment, employees will try their best to provide the best results at work, one of which is maximizing the use of the budget. The quality of human resources has a significant effect on budget absorption, good quality human resources will understand and understand better in doing something.
Keywords: Budget Planning, Organizational Commitment, Quality of Human Resources, OPD Budget Absorption
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