CD Disertasi

Determinan Penyerapan Anggaran: Dimoderasi Pemanfaatan Teknologi Informasi Pada Organisasi Perangkat Daerah Kabupaten Kampar

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Budget absorption has quite a big influence in driving economic growth. Every government agency must manage its expenditure so that it runs smoothly and can support the successful achievement of development targets. The percentage of absorption of the Kampar Regency expenditure budget over a period of 5 years is still below 95%, this shows that the level of budget absorption is still low. Kampar District, as the oldest district in Riau Province, should be a model area for other regions in terms of managing maximum budget absorption.
The aim of this research is to test and analyze the influence of budget planning, quality of human resources, and organizational commitment on budget absorption with the use of information technology as a moderating variable. The population in this study was the Kampar Regency OPD, totaling 32 OPDs. The sample in this research is all OPDs and Respondents: consisting of Budget Users/Authorized Budget Users, Head of Finance, Treasurer, PPTK, in each Regional Apparatus Organization in Kampar Regency. The type of data used is primary data sourced from questionnaires, data analysis using multiple linear regression and moderated regression analysis (MRA).
The research results show that budget planning, quality of human resources, and organizational commitment partially influence budget absorption. The use of information technology moderates the influence of budget planning, quality of human resources, and organizational commitment on budget absorption

Key words: Budget planning, quality of human resources, organizational
commitment, budget absorption, use of information technology.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241827

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241827

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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