Authors:

I Made Arthana, Ni Putu Sri Harta Mimba, Made Gede Wirakusuma

Abstract:

“This study aims to prove empirically regarding budget goal clarity and organizational commitment as a moderating effect of employees’ competence on budget absorption performance of working unit at the payment scope of the State Treasury Services Office of Denpasar. Sampling method used was a simple random sampling with a sample of 289 people. This study used primary data by distributing questionnaires as a hypothetical test tool. Secondary data as a complementary data being used was a budget data and realization of working unit at the payments scope of the State Treasury Service office of Denpasar in the year of 2014. Analysis technique being used was Moderated Regression Analysis. Results of study showed that employees’ competency have positive effect on budget absorption performance. Budget goal clarity and organizational commitment strengthened the effect of employees’ competence on budget absorption performance.”

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PDF:

https://jurnal.harianregional.com/eeb/full-16482

Published

2016-06-01

How To Cite

ARTHANA, I Made; MIMBA, Ni Putu Sri Harta; WIRAKUSUMA, Made Gede. KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI PEGAWAI PADA KINERJA PENYERAPAN ANGGARAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], june 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/16482. Date accessed: 08 Jul. 2024.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.05.NO.05.TAHUN 2016

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License