Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB)
The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved...
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| Format: | Article |
| Language: | English |
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Universitas Udayana
2016-01-01
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| Series: | Jurnal Ilmiah Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://ojs.unud.ac.id/index.php/jiab/article/view/22550 |
| _version_ | 1818316984761188352 |
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| author | Ahmad Rifai Biana Adha Inapty Rr Sri Pancawati M. |
| author_facet | Ahmad Rifai Biana Adha Inapty Rr Sri Pancawati M. |
| author_sort | Ahmad Rifai |
| collection | DOAJ |
| description | The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix the
indicator variables are used primarily for budgeting, planning-related issues.
Keywords: Absorption budget, planning, regulation, coordination, implementation |
| first_indexed | 2024-12-13T09:30:07Z |
| format | Article |
| id | doaj.art-3951c4f4a7cb4ecd8c2c6b8c731a13da |
| institution | Directory Open Access Journal |
| issn | 2302-514X 2303-1018 |
| language | English |
| last_indexed | 2024-12-13T09:30:07Z |
| publishDate | 2016-01-01 |
| publisher | Universitas Udayana |
| record_format | Article |
| series | Jurnal Ilmiah Akuntansi dan Bisnis |
| spelling | doaj.art-3951c4f4a7cb4ecd8c2c6b8c731a13da2022-12-21T23:52:31ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2302-514X2303-10182016-01-0110.24843/JIAB.2016.v11.i01.p0122550Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB)Ahmad Rifai0Biana Adha Inapty1Rr Sri Pancawati M.2Fakultas Ekonomi dan Bisnis Universitas MataramFakultas Ekonomi dan Bisnis Universitas MataramFakultas Ekonomi dan Bisnis Universitas MataramThe purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix the indicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementationhttps://ojs.unud.ac.id/index.php/jiab/article/view/22550Absorption budget, Planning, Regulation, Coordination, Implementation |
| spellingShingle | Ahmad Rifai Biana Adha Inapty Rr Sri Pancawati M. Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) Jurnal Ilmiah Akuntansi dan Bisnis Absorption budget, Planning, Regulation, Coordination, Implementation |
| title | Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) |
| title_full | Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) |
| title_fullStr | Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) |
| title_full_unstemmed | Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) |
| title_short | Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB) |
| title_sort | analisis faktor faktor yang memengaruhi keterlambatan daya serap anggaran studi empiris pada skpd pemprov ntb |
| topic | Absorption budget, Planning, Regulation, Coordination, Implementation |
| url | https://ojs.unud.ac.id/index.php/jiab/article/view/22550 |
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