AFEBI Accounting Review
Vol 6, No 1 (2021)

The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

Sofia Gusmartina (Universitas Riau)
Nur Azlina (Universitas Riau)
Julita Julita (Universitas Riau)

Article Info

Publish Date
07 Oct 2021

Abstract

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AFEBI Accounting Review
Website

Abbrev

aar

Publisher

Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...