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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Ekonomika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Organum: Jurnal Saintifik Manajemen dan Akuntansi Journal of Contemporary Accounting Trilogi Accounting & Business Research Media Ilmiah Akuntansi JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Lili Safrida
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Akuntansi dan Ekonomika

 1 
Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk Dwi Perwita Sari Sutono; Novita Weningtyas Respati; Lili Safrida
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3656

Abstract

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.
Co-Authors Ayu Prapitasari Diah Fitriaty Dwi Perwita Sari Sutono Fahmi Rizani Firmansyah Kadir Nika Nurpersi Novita W Respati Novita Weningtyas Respati Nurdin Salim Rahmi Nadiar Raya Mercury Andreini Sarwani Sarwani Sri Maryani Sri Maryani Umi Rizeki Hidayati Wahyudin Nor Wahyudin Nor Wahyudin Nor