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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Akuntansi dan Bisnis VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis ABDI EQUATOR Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
Rusliyawati, Rusliyawati
Fakultas Ekonomi Universitas Tanjungpura
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Kejelasan Sasaran, Pelaksanaan Anggaran, dan Regulasi Terhadap Penyerapan Anggaran dengan Komitmen Organisasi Sebagai Pemoderasi Rahmawati Rahmawati; Khristina Yunita; Muhsin Muhsin; Rusliyawati Rusliyawati; Angga P. Karpriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5597

Abstract

The purpose of this study was to determine the effect of target clarity, budget implementation and regulations on budget absorption with organizational commitment as a moderator. This research uses quantitative methods and uses primary data. Determining the number of samples in this study used saturated samples. The population in this study was 81 employees, so the sample used was 81 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software version 3.0. The research results show that clarity of targets and budget implementation have a significant effect on budget absorption. Regulations do not have a significant effect on budget absorption. As well as clarity of targets, budget implementation and regulations with organizational commitment have a significant effect on budget absorption.
Co-Authors Abdul Halim Angel Pitaloka Simanjuntak Angga P. Karpriana Elok Heniwati Enggar Nila Az Zahra Falih Syhafwan Almy Gita Desyana Helisa Noviarty Khristina Yunita Meryana Jessica Muhsin Muhsin Nabil Zuhdi Rahmawati Rahmawati Syarbini Ikhsan Syarif M. Helmi