Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Dan Kompetensi Sumber…

ABSTRACT The realization of the Riau Regional Budget are still low because the absorption capacity has only reached 81.44% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely v…