CD Tesis

Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran dengan Pemahaman Regulasi Sebagai Variabel Moderasi

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SUMMARY
The quality of effective and efficient budget absorption aims to improve people's welfare through development that is right on target which affects the regional economy. Good budget absorption can be seen from the level of implementation of scheduled physical and non-physical realization according to the work plan for a period of one year. Realization of Budget Absorption in the middle of the year should have reached 50% and at the end of the year can be maximized to 100%. However, a phenomenon that often occurs, the Budget Absorption process often tends to be very slow and occurs every year, where Budget Absorption is low at the beginning of the year and tends to accumulate at the end of the year. Absorption of the Budget which tends to be low at the beginning of the year and accumulates at the end of the year causes inequity in Absorption of the Budget
The purpose of this study was to examine and analyze the effect of budget planning, implementation of goods and services procurement, quality of human resources, and administration on budget absorption with an understanding of regulation as a moderating variable. The sample for this study used the census method, namely by taking all the population of 47 (forty seven) SKPD as the research sample and the respondents for each SKPD consisted of officials or employees who were involved in regional financial management in the Bengkalis Regency Government (Head of OPD, PPK and Treasurer) so that 141 respondents were obtained. The data used is secondary data sourced from the questionnaire. The data analysis used in this research is the Warp Partial Least Square 7.0 (WarpPLS 7.0) program.
The results of this study indicate that budget planning, implementation of procurement of goods and services, quality of human resources, and administration have an effect on budget absorption, understanding of regulations strengthens the influence of budget planning and administration on budget absorption. Meanwhile, the understanding of regulations is not able to strengthen the influence of the implementation of goods and services procurement and administration on budget absorption


Key words: Budget Planning, Implementation Of Procurement Of Goods And
Services, Quality Of Human Resources, Administration, Budget Absorption

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241861

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241861

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

Jaka

Versi lain/terkait

Lampiran Berkas

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