CD Skripsi
Pengaruh Sistem Pengendalian Intern Pemerintah (Spip), Komitmen Organisasi, Pencatatan Administrasi Dan Waktu Penetapan Anggaran Terhadap Tingkat Penyerapan Anggaranpemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Di Lingkungan Provinsi Riau)
ABSTRACT
Budget absorption is one measure of the government's performance in moving
the wheels of the economy. absorption of the budget is generally absorbed slowly,
even its realization often accumulates at the end of the year due to various problems,
both from the control, administrative and technical aspects. The purpose of this study
was to examine the effect of the government's internal control system, organizational
commitment, administrative records and time for budgeting on absorption rates of
local government budgets in Riau. The objects of this research are all government
organizations of Riau province. The method used in this research is hypothesis
testing. The population and sample in this study were OPD in the Riau Province
Government that carried out the preparation and determination of the budget, budget
implementation, and accountability for the implementation of the 2018 APBD, where
the OPD in the Riau Province Government were 32 OPD with research respondents
consisting of employees who occupied positions in fields related to the budget with a
total of 96 respondents. The data analysis method used in this study is multiple linear
regression. The results of this study support the hypothesis that the government's
internal control system, organizational commitment, administrative records and time
for budgeting have an effect on the absorption rates of the Riau Province government
budget.
Keywords: Budget Absorption Rate, Government Internal Control System,
Organizational Commitment, Administrative Records, Time For
Budgeting
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