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All Journal Jurnal Al-Iqtishad AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Julita Julita
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

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Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Pemerintah Daerah Kabupaten Bengkalis Kennedy Kennedy; Nur Azlina; Julita Julita; Suci Nurulita
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.81 KB) | DOI: 10.35143/jakb.v13i2.3652

Abstract

Abstract This research aims to examine: the effect of budget planning, quality of human resources, organizational commitment, administrative records, and the government's internal control system on budget absorption. The population in this study was the regional apparatus organization in Bengkalis Regency, which amounted to 35 DPOs, consisting of 1 regional secretariat, 1 DPRD secretariat, 1 inspectorate, 1 civil service police unit, 1 hospital, 7 agencies, and 23 service offices. The method used is saturated sampling, with a total sample of 175 respondents. The data analysis method used in this study is SPSS version 23. The results of this study indicate that budget planning, quality of human resources, organizational commitment, administrative records and government internal control systems significantly influence budget absorption. The results of this research are expected to provide input to DPOs in Bengkalis Regency to take strategic steps in order to increase budget absorption in accordance with targets and regulation. Keywords: Budget Absorption, Budget Planning, Quality of Human Resources, Organizational Commitment, Administrative Records, and Government Internal Control Systems.
Co-Authors Ades Kurnia Desmiyawati Desmiyawati, Desmiyawati Kennedy Kennedy Liana Siregar M Rasuli Meilda Wiguna Nasrizal Nasrizal Nenik Marianti Nita Wahyuni Nur Azlina nur azlina Pipin Kurnia Restu Agusti Ridha Fajri Shintia Intan Permatasari Sofia Gusmartina Suci Nurulita Taufeni Taufik Yesi Mutia Basri Yusralaini Yusralaini