CD Tesis

Determinan Penyerapan Anggaran Pada OPD Pemerintah Provinsi Riau Dengan Administrasi Anggaran Sebagai Pemoderasi

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Absorption of the budget is a description of performance and ability of a
region to carry out the planned activity.The absorption of the budget is the
success of the Regional Government in realizing the budget in accordance with
the provisions in the APBD. The success of the Regional Government in realizing
the budget can be realized if the budget is absorbed ideally. However, the reality
that occurs in several regions in Indonesia, budget absorption tends to be low at
the beginning of the year and accumulates at the end of the year. One of them
happened to the Provincial Government of Riau. Absorption of the budget that
has not been ideal causes a buildup of bills at the end of the fiscal year which is
very unhealthy for government cash management. Therefore, it is necessary to
identify factors that can optimize budget absorption in the OPD of the Riau
Provincial Government.
This study aims to examine and analyze the influence of budget planning,
budget execution, human resource competence, procurement of goods and
services, on budget absorption in the OPD Riau Provincial Government with
budget administration as moderator. This research uses mixed methods with an
explanatory sequential design. The population in this study were all Regional
Organizational Organizations (OPD) in the Provincial Government of Riau as
many as 33 OPD with the sampling method using the census method. Stewardship
Theory and Goal Setting Theory are used to identify the relationship between
variables. The analytical method used is the Structural Equation Model (SEM)
with an analytical tool in the form of Partial Least Square (PLS) using the
WarpPLS program.
The results of the study show that budget planning, human resource
competence, and procurement of goods and services have an effect on budget
absorption. Meanwhile, budget execution has no effect on budget absorption.
Budget administration is able to strengthen the effect of budget planning on
budget absorption, but does not strengthen the influence of human resource
competence and the procurement of goods and services on budget absorption.
This study is expected to be used as a contribution of advice to the OPD of
the Riau Provincial Government in achieving an ideal level of budget absorption.
In future research, it is suggested to expand the research area and identify other
factors that influence budget absorption.
Keywords: Budget Absorption, Budget Execution, Competence of Human
Resources, Procurement of Goods and Services, Budget
Administration, Stewardship Theory, Goal Setting Theory.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110247007

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110247007

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

FATAH

Versi lain/terkait

Lampiran Berkas

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