PENGARUH PERENCANAAN ANGGARAN, KOMITMEN ORGANISASI DAN PROSES PENGADAAN BARANG DAN JASA TERHADAP SERAPAN ANGGARAN PROVINSI BANTEN

RIYANI, NANA RIZKI (2019) PENGARUH PERENCANAAN ANGGARAN, KOMITMEN ORGANISASI DAN PROSES PENGADAAN BARANG DAN JASA TERHADAP SERAPAN ANGGARAN PROVINSI BANTEN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to determine the effect of budget planning,, organizationalcommitment and the influence of the process of procurement goods and services on the budget absorption. This research was conducted at the regional work unit in the province of Banten. The sample determination technique uses purposive sampling technique with a number of respondents as many as 135 people. The type of data used is primary data. The method of data collection is done by questionnaire. Data analysis method uses Partial Least Square. The results of this study indicate that budget planning have a significant effect on the budget absorption. Organizational Commitment have no significant effect on budget absorption. The process of procurement goods and services have a significant effect on the budget absorption.. Keywords: Budget Planning, Organizational Commitment, The Process of Procurement Goods and Services, Budget Absorption. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan anggaran, komitmen organisasi dan pengaruh proses pengadaan barang dan jasa terhadap serapan anggaran. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah yang ada di provinsi Banten. Teknik penentuan sampel menggunakan teknik Purposive Sampling dengan jumlah responden sebanyak 135 orang. Jenis data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan kuesioner. Metode analisis data menggunakan Partial Least Square. Hasil penelitian ini menunjukan bahwa Perencanaan anggaran berpengaruh signifikan terhadap Serapan anggaran. Komitmen organisasi tidak berpengaruh signifikan terhadap Serapan anggaran. Proses pengadaan barang dan jasa berpengaruh signifikan terhadap Serapan anggaran. Kata kunci : Perencanaan Anggaran, Komitmen Organisasi, Proses Pengadaan Barang dan Jasa, Serapan Anggaran.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 130
Call Number: SE/32/19/316
NIM: 43214110078
Uncontrolled Keywords: Perencanaan Anggaran, Komitmen Organisasi, Proses Pengadaan Barang dan Jasa, Serapan Anggaran.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Dec 2019 02:17
Last Modified: 07 Jan 2020 04:35
URI: http://repository.mercubuana.ac.id/id/eprint/53097

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