CD Skripsi
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pencatatan Administrasi Dan Kompetensi Sumber Daya Manusia Terhadap Tingkat Penyerapan Anggaran (Studi Empiris Pada Opd Kota Dumai)
ABSTRACT
This research was conducted on 34 regional organization of Dumai City. This research is included in quantitative research. The type of data used is the primary data. Sampling was done by Purposive Sampling method. This data was analyzed using multiple linear regression that was processed with the help of SPSS program. This study aims to determine the effect of Budget Planning, Budget Implementation, Administration Record, and Human Resource Competence of Level Budget Absorption organization of Dumai City. The main issues that will be explained by the researcher are as follows: to see how big influence between independent variable with dependent variable. The results showed that Budget Planning affect budget absorption level with level of significant 0,000, Budget Implementation affect budget absorption level with level of significant 0,036 and Human Resources competence affect budget absorption level with level of significant 0,004. Next Administration Record don’t affect budget absorption level with level of significant 0,910. So the conclusion of this research is only three hypothesis presented acceptable, and one hypothesis don’t acceptable, with the percentage of affect the independent variable on the dependent variable thai is equal to 43,4% and the remaining 56,6% is affect by other variables.
Keywords : Budget Absorption Level, Budget Planning, Budget Implementation, Administrative Recording, Human Resource Competence
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