CD Skripsi
Pengaruh Pelaksanaan Anggaran Dan Pemahaman Regulasi Terhadap Keterlambatan Penyerapan Anggaran Pemerintahan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Organisasi Perangkat Daerah Di Lingkungan Provinsi Riau)
              ABSTRACT
This research aims to determine the effect of budget implementation and understanding of
regulations on delays in regional government budget absorption with organizational
commitment as a moderating variable. The research method used is a quantitative research
method. The population in this research are institutions located in Riau Province. The
sample in this study was 150. Data analysis was carried out using classic assumption tests
and hypothesis testing using multiple regression methods and moderated regression
methods. Based on the research results, it shows that budget implementation and
understanding regulations influence budget absorption in Riau Province. Meanwhile,
budget implementation and understanding of regulations, which are assisted by the
moderating variable organizational commitment, have no influence on budget absorption
Keywords: Budget Implementation, Understanding Regulations, Delays in
Regional Government Budget Absorption and Organizational Commitment            
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