Pengaruh Kualitas DIPA Dan Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran Pada Universitas Cenderawasih
DOI:
https://doi.org/10.52062/.v4i2.3188Abstract
ABSTRACT
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This research aims to test the effect of DIPA quality, cash planning on the quality of budget absorption. This research is descriptive quantitative research that aims to answer research that is exploratory, descriptive, explanatory and predictive. The type of data used in this study is secondary in the form of Budget Realization Report 2016-2020 and PAGU DIPA Year 2016-2020. Data processing is done using the SPSS 23 application. The test results showed that the quality of DIPA had no effect on the quality of budget absorption, cash planning negatively affected the quality of budget absorption and DIPA quality and cash planning had an effect on the quality of budget absorption.
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Keywords: Quality of Budget Absorption, Quality of DIPA and Cash PlanningDownloads
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