Jurnal Ilmiah Akuntansi dan Humanika
Vol. 12 No. 1 (2022)

Pengaruh Pengetahuan Peraturan, Ketidakpastian Lingkungan Dan Penggunaan E-Procurement Terhadap Tingkat Penyerapan Anggaran Pengadaan Barang Dan Jasa Pada Pemerintah Daerah Kabupaten Badung

Ni Putu Ayu Amanda Putri (Universitas Pendidikan Ganesha)
Edy Sujana (Universitas Pendidikan Ganesha)



Article Info

Publish Date
13 Aug 2022

Abstract

This study was conducted to determine the effect of regulatory knowledge, environmental uncertainty and the use of e-procurement on the level of absorption of the budget for the procurement of goods and services.. The population in this study is LPSE in Badung Regency. The sample selection was carried out using the saturated sample technique, so the sample in this study was the employees of the LPSE for the procurement of goods and services, totaling 60 employees. Data were collected through questionnaires, then carried out several data analysis such as data quality test, classical assumption test which includes normality test, multicollinearity test and heteroscedasticity test and multiple linear regression test which includes t test and coefficient of determination test. Based on the data quality test, the data was declared valid and reliable. The classical assumption test states that the data is normally distributed, free from multicollinearity symptoms and free from heteroscedasticity symptoms. In this study, the significance of the regulatory knowledge variable was 0.021, the environmental uncertainty variable was 0.022, and the e-procurement use variable was 0.009 (<0.05). Then it shows that the regulatory knowledge variable (X1), environmental uncertainty (X2) and the use of e-procurement (X3) each can affect the level of budget absorption.

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Journal Info

Abbrev

JJA

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal ...