Open AccessANALISIS FAKTOR–FAKTOR YANG MEMENGARUHI KETERLAMBATAN DAYA SERAP ANGGARAN (Studi Empiris Pada SKPD Pemprov NTB)
Author(s) -
Ahmad Rifai,
Biana Adha Inapty,
M Rr Sri Pancawati
Publication year - 2016
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2016.v11.i01.p01
Subject(s) - decentralization , nonprobability sampling , scope (computer science) , human resources , business , regression analysis , sample (material) , operations management , accounting , environmental economics , economics , management , political science , computer science , statistics , environmental health , population , chemistry , law , mathematics , medicine , programming language , chromatography
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 theindicator variables are used primarily for budgeting, planning-related issues.