CD Skripsi
Pengaruh Perencanaan Anggaran, Kompetensi Sumber Daya Manusia, Dan Komitmen Organisasi Terhadap Penyerapan Anggaran (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kabupaten Siak)
This study aims to determine the effect of Budget Planning, Human Resources Competence, and
Organizational Commitment. on Budget Absorption in Siak Regency regional apparatus
organizations.The population of this study were employees in all the regional government offices
and organizations in Siak district, which totaled 30 OPD. The total sample of this study was 90
respondents with a sampling technique that is purposive sampling that kept the position of Head
of Office, Head of Division and Treasurer of Expenditures. Data analysis was performed by
using Multiple Linear Regression which was processed with the help of the SPSS Version 26
program.The results showed that Budget Planning, Human Resources competencies, and
Organizational Commitment affected the Budget Absorption. So the conclusion of this study is
that all hypotheses presented can be accepted. The effect of the independent variable on the
dependent variable was 58.1% while the remaining 41.9% was influenced by other variables.
Keywords: Budget Absorption, Budget Planning, Human Resources Competence, Organizational
Commitment.
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