Pengaruh Partisipasi Penyusunan Anggaran, Kualitas Sumber Daya Manusia, Dan S…

This study aims to examine the effect of budgetary participation, human resource quality, and internal control systems with organizational commitment as a moderating variable (amperical study on OPD Dairi Regency). The population in this study were all OPD in Dairi Regency. The sample selection used purposive sampling method. Data collection was done by distributing questionnaires to 88 re…