CD Skripsi

Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran (Studi Pada Opd Provinsi Riau)

---

ABSTRACT
The realization of the Riau Regional Budget are still low because the absorption
capacity has only reached 81.44% of the target that should have been achieved at least
90%. Several different variables have been tested by several previous researchers
associated with budget absorption. The purpose of this study was to test the correlation
of 3 (three) independent variables, namely variable x (budget planning, administrative
records and human resource competence) with 1 (one) dependent variable, namely
variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The
method used in this study is a survey method with the respondent is the head of the
department / agency, treasurer of expenditure and head of department in OPD Riau
Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of
82.72%. The data were processed and analyzed using SPSS version 25. The data were
analyzed to test the hypothesis using multiple linear regression analysis. The results of
this study indicate that budget planning, administrative records, and human resource
competence affect budget absorption.
Keywords: budget planning, administrative records, competency of human resources,
budget absorption

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0237)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0237)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar