The Effect of Human Capital and Scope of Audit on Budget Achievement at PT Yodya Karya (Persero)
Abstract
The purpose of this study is to determine whether there is a partial influence between human capital on the budget in PT Yodya Karya (Persero), to determine whether there is a partial effect on competition at PT Yodya Karya (Persero) and to determine whether there is a simultaneous influence between capital human resources and audit of the budget at PT Yodya Karya (Persero). This study uses primary data collection methods obtained by distributing questionnaires. The data analysis technique used is the multiple linear regression analysis techniques. The data collected was processed using the SPSS (Statistical Package for the Social Sciences) computer program version 22. The data analysis was carried out by using validity tests, reliability tests, classical assumption tests, multiple linear regression, partial correlation, coefficient of determination, t test and f test. The results of the research conducted indicate that human capital has a significant influence on the budget. Partial test results show a significant effect on competition. Simultaneous test results show that there is a simultaneous influence between human capital and scope of audit on budget achievement at PT Yodya Karya (Persero).
Keywords: Human Capital, Scope of Audit, Budget Achievement
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