Saifulloh, Indra (2020) Pengaruh Perencanaan Anggaran dan Kualitas Sumber Daya Manusia Terhadap Penyerapan Anggaran Daerah Kabupaten Sidoarjo. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Budget absorption is the principle whereby the budget obtained can be used maximally through budget planning. This study aims to determine the effect of budget planning and the quality of human resources on the absorption of regional budgets in Sidoarjo Regency. The population in this study is the official offices in the Sidoarjo regency government. The sampling technique used purposive sampling and obtained 13 service offices with 39 respondents as office employees consisting of heads of offices, secretariat and planning subdivisions. The theory used in this research is agency theory. The data analysis method used was validity test, reliability test, outter model test, inner model test, hypothesis test and descriptive statistical analysis using SmartPLS 3.0 software. Based on the results of the analysis of budget planning variables and the quality of human resources, it has a positive effect on budget absorption.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MOCHAMMAD INDRA SAIFULLOH |
| Date Deposited: | 20 Jan 2021 18:37 |
| Last Modified: | 21 Nov 2024 02:57 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7329 |
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