CD Skripsi
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Dan Jasa, Kompetensi Sumber Daya Manusia Dan Politik Anggaran Terhadap Penyerapan Anggaran (Studi Empiris Pada Opd Kabupaten Pelalawan)
Abstract: This study aims to prove and test the factors that influence budget
absorption. The factors tested in this study are budget planning, budget execution,
procurement of goods and services, human resource competence and budget
politics. The data source used in this research is primary data and data collection
is done directly using a questionnaire which is measured using a Likert scale. The
population of this study were employees of all offices and regional apparatus
organizations in Pelalawan Regency, amounting to 27 OPD. The total sample of
this study was 108 respondents with the sampling technique, namely purposive
sampling, who were in accordance with the position of the head of the
department, the financial technical executive officer and the expenditure
treasurer. Data analysis was performed using multiple linear regression
processed with the help of the SPSS version 23 program. The results of this study
indicate that budget planning, budget execution, procurement of goods and
services, human resource competence and budget politics have a significant effect
on budget absorption.
Keywords: budget planning, budget execution, procurement of goods and
services, human resource competence, budget politics and budget absorption
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