Pengaruh Perencanaan Anggaran, Pencatatan Administratif, Kompetensi Sumber Daya Manusia Dan Lingkungan Birokrasi Terhadap Tingkat Penyerapan Anggaran Pada Organisasi Perangkat Daerah (OPD) Kabupaten Siak

Irianto, Irianto (2022) Pengaruh Perencanaan Anggaran, Pencatatan Administratif, Kompetensi Sumber Daya Manusia Dan Lingkungan Birokrasi Terhadap Tingkat Penyerapan Anggaran Pada Organisasi Perangkat Daerah (OPD) Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of the study was to determine the effect of budget planning, administrative records, human resource competence and the bureaucratic environment on the level of budget absorption in regional organization Siak Regency. This research is a descriptive quantitative research. The object of research is budget planning, administrative records, human resource competence and the bureaucratic environment on the level of budget absorption in the Siak Regency regional organization. The research sample is the finance department employee in each regional organization which is represented by 81 people. Determination of the sample using purposive sampling. The analysis technique used is Multiple Linear Regression with the help of SPSS windows ver 20. By using the type of data, namely primary data from filling out research questionnaires. The results of the study found that budget planning, administrative records, human resource competence and the bureaucratic environment partially and simultaneously had a significant effect on the level of budget absorption in regional organization Siak Regency.

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