Analisis Faktor-Faktor yang Mempengaruhi Terfokusnya Penyerapan Anggaran Belanja Daerah pada Triwulan IV dengan Komitmen Organisasi sebagai ,Rariabel Pemoderasi di Kabupaten Serdang Bedagai

Abstract

The research objective was to analyze the factors which influenced the focused regional budget absorption in the last quarter with organizational commitment as a moderating variable in Serdang Bedagai Regency. This is an associative research which is causal. It used survey method. The population was 47 SKPDs (Regional Government Working Units) that consisted of the Head of Finance sub division and treasurers of expenditures in Serdang Bedagai Regency. The whole population was taken as the samples. The data were processed by using multiple regression analysis and residual test. The results proved that simultaneously budget planning, budget execution, quality of human resources, and procurements of goods and service had significant positive influence on the focused regional budget absorption in the last quarter in Serdang Bedagai Regency. Partially, budget planning, quality of human resources, and procurement of goods and service had positive and significant influence on the focused regional budget absorption in the last quarter in Serdang .Eedagai Regency, whereas budget execution had negative and insignificant influence on the focused of the budget absorption in the last quarter in Serdang Bedagai Regency. Organizational commitment which was the moderating variable was able to strengthen the correlations of budget planning, budget execution, quality of human resources, and procurement of goods and service with the focused regional budget absorption in the last quarter in Serdang Bedagai Regency.