Jurnal Akuntansi dan Ekonomika
Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika

Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk

Dwi Perwita Sari Sutono (Universitas Lambung Mangkurat)
Novita Weningtyas Respati (Universitas Lambung Mangkurat)
Lili Safrida (Universitas Lambung Mangkurat)



Article Info

Publish Date
20 Jun 2022

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.

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