Faktor - Faktor yang Mempengaruhi Penyerapan Anggaran pada Satuan Kerja TVRI Stasiun Nusa Tenggara Timur dengan Komitmen Organisasi sebagai Variabel Moderating

BANUNAEK, Irma Angriani (2024) Faktor - Faktor yang Mempengaruhi Penyerapan Anggaran pada Satuan Kerja TVRI Stasiun Nusa Tenggara Timur dengan Komitmen Organisasi sebagai Variabel Moderating. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Irma Angriani Banunaek (811211021) "Factors that Influence Budget Absorption in the East Nusa Tenggara Station TVRI Work Unit with Organizational Commitment as a Moderating Variable" under the guidance of Dr. Yolinda Yanti Sonbay, SE, M.Sc and Rere Paulina Bibiana, SE. M.Sc. This research aims to find out: 1) Overview of Budget Planning, HR Competency, Procurement of Goods/Services, Organizational Commitment and Budget Absorption; 2) The significant influence of budget planning on budget absorption; 3) The significant influence of human resource competency on budget absorption; 4) Significant influence of procurement of goods/services on budget absorption; 5) Organizational commitment can moderate the influence of budget planning on budget absorption; 6) Organizational commitment can moderate the influence of human resource competence on budget absorption; 7) Organizational commitment can moderate the influence of procurement of goods/services on budget absorption. This research is quantitative research with a descriptive approach. The population in this study were all employees of TVRI NTT Station. The sampling technique used purposive sampling technique with a total of 31 respondents consisting of treasury officials, procurement officials, team leaders and staff involved in financial management. The data technique was collected using a questionnaire method which was analyzed using the SPSS Statistics 26 program. Data analysis used multiple linear regression analysis and moderated regression analysis with an interaction approach. The results of research using multiple linear regression analysis show that Budget Planning and HR Competency have a significant positive effect on Budget Absorption, while Procurement of Goods/Services has an insignificant positive effect on Budget Absorption. Moderating Regression Analysis shows that Organizational Commitment cannot moderate Budget Planning, HR Competency and Procurement of Goods/Services on Budget Absorption. The R Square value shows that the influence of the Budget Planning, HR Competency and Goods/Services Procurement variables on the Budget Absorption variable after the moderating variable Organizational Commitment is 74.5%, the remaining 25.5% is influenced by other variables outside this research. Keywords: Budget Absorption, Budget Planning, HR Competence, Procurement of Goods/Services and Organizational Commitment

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