Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB)

  • Ahmad Rifai Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Biana Adha Inapty Fakultas Ekonomi dan Bisnis Universitas Mataram
  • Rr Sri Pancawati M. Fakultas Ekonomi dan Bisnis Universitas Mataram

Abstract

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix the
indicator variables are used primarily for budgeting, planning-related issues.


Keywords: Absorption budget, planning, regulation, coordination, implementation

 

Published
2016-01-22
How to Cite
RIFAI, Ahmad; INAPTY, Biana Adha; PANCAWATI M., Rr Sri. Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB). Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], jan. 2016. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/22550>. Date accessed: 20 mar. 2019. doi: https://doi.org/10.24843/JIAB.2016.v11.i01.p01.
Section
Articles

Keywords

Absorption budget, Planning, Regulation, Coordination, Implementation