Pengaruh Perencanaan Anggaran, Komitmen Organisasi Dan Kualitas Sumber Daya M…

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) Acti…