Image of Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran Dan Komitmen Organisasi Terhadap Penyerapan Anggaran Pendapatan Dan Belanja Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan)
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Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran Dan Komitmen Organisasi Terhadap Penyerapan Anggaran Pendapatan Dan Belanja Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan)

ABSTACK
The research is conducted to examine the effect of budget planning, the quality of
human resources, budget execution and organizational commitment to the
absorption of regional revenue and expenditure budgets in the Regional
Apparatus Organizations of Pelalawan Regency. The population in this study
were all OPD in Pelalawan Regency. Sample selection using purposive sampling
method. Data was collected by distributing questionnaires to 84 respondents, and
only 78 questionnaires could be used in this study. The data analysis method used
is Multiple Linear Regression using SPSS version 22.0. The results showed that
budget planning had an effect on the level of budget absorption with a significant
value (0.025) < (0.05) and tcount (2.285) > ttable (1.993). The quality of human
resources has an effect on the level of budget absorption with a significant value
(0.014) < (0.05) and tcount (2.514) > ttable (1.993). Budget implementation affects
the level of budget absorption with a significant value (0.000) < (0.05) and tcount
(3.993) > ttable (1.993). Organizational commitment affects the level of budget
absorption with a significant value (0.030) < (0.05) and tcount (2.206) > ttable
(1.993).
Keywords: Budget Absorption, Budget Planning, Quality of Human Resources,
Organizational Commitment

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0026)
02 03. 122 (0026)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0026)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
x, 66 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0026)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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