CD Skripsi
Pengaruh Regulasi, Politik Anggaran,Komitmen Organisasi, Kompetensi Sumber Daya Manusia, Dan Pengadaan Barang/Jasa TerhadapPenyerapan Anggaran (Studi Pada Opd Kabupaten Siak)
Nikita Aurelia Putri T.
ABSTRACT
This study aims to prove and test the factors that influence budget
absorption. The factors which were studied in this research are regulations,
budget politics, organizational commitment, human resources competency and
procurement of goods and services.
This research is a quantitative study where the data used in this study
are primary data and data collection is done directly using a questionnaire which
is measured using a Likert scale. The population of this study were all the
financial management employees of regional government agencies and
organizations of Siak Regency OPDs, with 30 OPDs in total.. The total sample of
this study was 90 respondents with the sampling technique, namely purposive
sampling, who were in accordance with the position of the head of the service,
financial technical implementation officials and treasurer of OPD spending. Data
analysis was performed using multiple linear regression which was processed
with the help of the SPSS version 23 program.
The results of this study indicate that regulations, budget politics,
organizational commitment, human resources competency and procurement of
goods and services have a significant effect on budget absorption.
Keywords: regulations, budget politics, organizational commitment, human
resources competency, procurement of goods and services and budget
absorption.
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