CD Skripsi
Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Komitmen Organisasi Dan Pencatatan Administrasi Terhadap Penyerapan Anggaran Pada Organisasi Perangkat Daerah Di Kabupaten Bengkalis
This study aims to find primary evidence regarding the influence of budget
planning, quality of human resources, organizational commitment and administrative
records on budget absorption in regional apparatus organizations in Bengkalis Regency.
The sample used in this study consisted of 35 regional apparatus organizations in
Bengkulu district. This research is based on purposive sampling method. The total data of
this study were 49 regional organizations. Testing the hypothesis in this study using
multiple regression analysis techniques using SPSS version 22.0. The results showed that
testing related to budget planning has a significance level of 0.028 therefore it can be
explained that budget planning affects budget absorption. The test results related to the
quality of human resources have a significance level of 0.014, therefore it can be
concluded that the quality of human resources affects budget absorption. The test results
related to organizational commitment has a significance level of 0.025 therefore it can be
concluded that organizational commitment affects budget absorption. The test results
related to administrative records have a significance level of 0.002 therefore it can be
concluded that administrative records affect the budget absorption.
Keywords: Budget Planning, Quality of Human Resources, Organizational Commitment,
Administrative Records
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