RISWATI, RISWATI (2025) PENGARUH PERENCANAAN ANGGARAN DAN PENGADAAN BARANG TERHADAP PENYERAPAN ANGGARAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA BADAN KEBIJAKAN PEMBANGUNAN KESEHATAN KEMENTERIAN KESEHATAN REPUBLIK INDONESIA. Tesis thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.
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Abstract
PENGARUH PERENCANAAN ANGGARAN DAN PENGADAAN BARANG TERHADAP PENYERAPAN ANGGARAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA BADAN KEBIJAKAN PEMBANGUNAN KESEHATAN KEMENTERIAN KESEHATAN REPUBLIK INDONESIA ABSTRACT This research aims to examine the effect of budget planning and procurement of goods on budget absorption with internal control as a moderating variable. This research is a type of quantitative research with the method used is a survey method using a questionnaire. The sampling method was based on the Slovin formula with the number of respondents being 85 employees at the Health Development Policy Agency of the Ministry of Health of the Republic of Indonesia. The data analysis method in this research uses the SmartPLS 3.0 program. The results of this research show that budget planning has a positive effect on budget absorption, goods procurement has a positive effect on budget absorption, internal control is able to moderate budget planning on budget absorption and internal control is able to moderate goods procurement on budget absorption.
| Item Type: | Thesis (Tesis) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S2 Akuntansi | ||||||||
| Depositing User: | Riswati | ||||||||
| Date Deposited: | 24 Feb 2026 05:51 | ||||||||
| Last Modified: | 24 Feb 2026 05:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/15958 |
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