CD Tesis

Pengaruh Perencanaan, Kompetensi Sumber Daya Manusia, Dan Regulasi Terhadap Penyerapan Anggaran Pada Kementerian / Lembaga Wilayah Kerja Kppn Pekanbaru Dengan Sistem Pengendalian Intern Pemerintah Sebagai Pemoderasi

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This research was purposed to prove empirically on effect of
planning, human resource competence, and regulation either partially or
moderated by the government's internal control system.
This research population was financial manager at working unit of
work area of KPPN Pekanbaru. The sample used is 265 respondents. The
questionnaire was distributed as many as 265 and only 189
questionnaires could be processed. Hypothesis testing using Moderate
Regression Analysis (MRA) with significance level 5%.
The results demonstrated planning and competence of human
resource were taking affect toward absorption of the budget, while the
regulation has no effect on budget absorption. The Government Internal
Control System (SPIP) is able to moderate (strengthen) the relationship
between regulation and budget absorption. While the relationship between
planning and competence of human resource with budget absorption can
not be moderated by SPIP.
Keywords: Planning, Human Resources Competency, Regulation,
Government Internal Control System, Absorption of Budget.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 03. 217 (0037)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Magister Manajemen., 2017

Deskripsi Fisik

xiv, 197 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 03. 217 (0037)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

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