CD Skripsi

Pengaruh Perencanaan Anggaran, Komitmen Organisasi, Kompetensi Sumber Daya Manusia, Dan Sistem Pengendalian Intern Pemerintah (Spip) Terhadap Penyerapan Anggaran Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Di Lingkungan Kota Pekanbaru )

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ABSTRACT
Budget absorption is one of the benchmarks for government performance in moving the wheels of the economy. Budget absorption is generally absorbed slowly, in fact its realization often accumulates at the end of the year due to various obstacles, both from the control, administrative and technical aspects. The purpose of this study was to determine the effect of budget planning, organizational commitment, human resource competence and the government's internal control system on the absorption of local government budgets in Pekanbaru City. The object of this research is all government organizations of Pekanbaru City. The method used in this research is hypothesis testing. The population and sample in this study were OPD within the Pekanbaru City Government which carried out the preparation and determination of the budget, budget execution, and accountability for the 2019 APBD implementation, where the OPD in the Pekanbaru City Government amounted to 45 OPD with research respondents consisting of employees who occupy positions in the field related to the budget with a total of 135 respondents. The data analysis method used in this research is multiple linear regression. The results of this study support the hypothesis that budget planning, organizational commitment, human resource competence and the government's internal control system have an affect the absorption of local government budgets in Pekanbaru City.
Keywords: Budget Absorption, Budget Planning, Organizational Commitment, Human Resource Competence, Government Internal Control System

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602123360

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602123360

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

DAUS

Versi lain/terkait

Lampiran Berkas

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