EXPLORING THE FACTORS THAT IMPACT THE ACCUMULATION OF BUDGET ABSORPTION IN THE END OF’ THE FISCAL YEAR 2013: A CASE STUDY IN PEKALONGAN CITY OF CENTRAL JAVA INDONESIA

Gregorius, N Masdjojo, and Titiek, Suwarti and Nur, Fitriany EXPLORING THE FACTORS THAT IMPACT THE ACCUMULATION OF BUDGET ABSORPTION IN THE END OF’ THE FISCAL YEAR 2013: A CASE STUDY IN PEKALONGAN CITY OF CENTRAL JAVA INDONESIA. PUBLIKASI JURNAL.

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Abstract

The purpose of this research is to find out factors influencing the Accumulation of Budget Absorption in the end of fiscal year. This is case study in 2013 fiscal year of Government of Pekalongan City. The research try to ana lv:e )*‘hether ir is absorbed opti ma 11v or getting a delay of absorption and then it accmn tilates. Bused on literahi re review (lien we choose Budget Planning Factor (X,), Budget App! ring Factor (X2), internal Factor of Work Unir (Xi), Human Resources Factor (X.,), Document Factor (Xi), and Administration Factor (X6) as independent variables and Budget Absorption (Y). Samples used are 81 work unit of regional government located in Pekalongan City, namely Budget User Officer, Financial Management Officer, Technically Financial Appli’ing Officer and Evpenditure Treasurer. The type of data used in this research is primary data. This is ana lyzed bì multiple regression method. The questionnaire has met a requirement of valid it r and reliability test. While the result of regression analysis also indicates thai it has beemu muet a requirement of classical ass umptions. Budget Planning Factor (Xi), Budget Applying Factor (X2), Internal Factor of Work Unit (Xi), Humai: Resources Factor (X.,), Document Factor (Xi), and Administration Factor (Xó) have a significan: simultaneous influence towards Acciunulation of Budget Absorption in PekalongaN City. Partially, only Hwnan Resources Factor and Document Factor hove significant effect lo the Accumulation of Budget Absorption, while the others are not sh’nificani.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	11 Feb 2021 04:58
Last Modified:	11 Feb 2021 04:58
URI:	https://eprints.unisbank.ac.id/id/eprint/7551

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