CD Tesis

Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Kompetensi SDM, Dan Pemahaman Regulasi Terhadap Penyerapan Anggaran Keuangan Desa Dengan Komitmen Organisasi Sebagai Pemoderasi

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Budget Absorption in Indonesia as a whole continues to increase, This is
not in line with what is happening in Bengkalis Regency where Budget Absorption
has decreased. This study aims to examine and analyze the effect of budget
planning, budget implementation, the competency of human resources and
understanding of regulation on Village Budget Absorption with organizational
commitment as moderator. The population in this study is 136 villages in
Bengkalis Regency and the sample was determined by Saturated Sampling
technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance
Section participated as respondent. Data were analyzed by using Moderated
Regression Analysis.
The results of this study shows that budget planning, budget
implementation, the competency of Human Resources and understanding of
regulations affect the village budget absorption. Futhermore, the result shows
thatorganizational commitment strengthen the effect of village financial budget
absorption.
Key Words: Budget planning, budget implementation, competency of human
resources, understanding of regulations, village financial budget
absorption, organizational commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0034)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 226 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0034)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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