Image of Pengaruh Kapasitas Sumber Daya Manusia, Perencanaan Anggaran, Politik Anggaran Dan Teknologi Informasi Terhadap Sinkronisasi Dokumen Apbd Dengan Dokumen Kua-Ppas Dimoderasi Oleh Transparansi Kebijakan Publik Pada Pemerintah Kota Pekanbaru
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Pengaruh Kapasitas Sumber Daya Manusia, Perencanaan Anggaran, Politik Anggaran Dan Teknologi Informasi Terhadap Sinkronisasi Dokumen Apbd Dengan Dokumen Kua-Ppas Dimoderasi Oleh Transparansi Kebijakan Publik Pada Pemerintah Kota Pekanbaru

The purpose of this study is to examine whether transparency of public policy can moderate the influence of human resource capacity, budget planning, budget politics and information technology on synchronizing APBD documents with KUA-PPAS documents in The Government of Pekanbaru City.
The population of this study is all officials in all Regional Apparatus Organizations (OPD) in The Government of Pekanbaru City. The sampling method uses a purposive sampling method in which the target respondent is an official who is related to the process of preparation, implementation and accountability of the budget. Data were collected using a questionnaire that was distributed directly to 135 respondents, but only 53 respondents filled out the questionnaire. The analytical method used is Multiple Linear Regression analysis and Interaction Test analysis or often referred to as Moderated Regression Analysis (MRA) is a special application of multiple linear regression.
The results of the analysis of this study indicate that public policy transparency is a quasi-moderating variable for all predictor variables. The interaction test results show that public policy transparency can moderate the relationship between human resource capacity, budget planning, budget politics and information technology to synchronize APBD documents with KUA-PPAS documents in The Government of Pekanbaru City.
Key words: Human resource capacity, budget planning, budget politics, information technology, public policy transparency, KUA, PPAS.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0042)
10 07. 220 (0042)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0042)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xv, 180 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 220 (0042)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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