ANALISIS  FAKTOR-FAKTOR  YANG   MEMPENGARUHI  PENYERAPAN ANGGARAN BELANJA DENGAN PERENCANAAN ANGGARAN SEBAGAI  PEMODERASI PADA PEMERINTAH KOTA DEPOK TAHUN 2013-2017.

  • Lelly Ani Sekolah Pascasarjana Universitas Pancasila
  • JMV Mulyadi Sekolah Pascasarjana Universitas Pancasila
  • Dwi Pratowo Sekolah Pascasarjana Universitas Pancasila
DOI: https://doi.org/10.35814/jeko.v5i1.1638
Abstract views: 1598 | pdf downloads: 1612
Keywords: Budget Absorption, Human Resources Competence, Goods and Service Procurement, Organizational Commitment, Budget Planning.

Abstract

 

Lelly Ani1, JMV. Mulyadi2, Dwi Pratowo3

Pemerintah Kota Depok1,Sekolah Pascasarjana Universitas Pancasila23

lellyani79@gmail.com

 

Abstract  

The research objective was to analyze factors influencing the budget absorption in Depok Municipality with Budget Planning as a moderating variable. The research was causal associative research. It applied survey research methodology. The population was 190 respondents that consisted of the users of budget/authority to use budget, commitment makers, financial administrative officials, activity technical executors, and treasurer for expenditures in 38 SKPDs. The data were gathered by using questionnaires  SKPD in Depok Municipality. The total sample of respondents was 114 peoples.  The data were processed using multiple regression and residual analysis. The results showed that Human Resources Competence, the process of procurement of goods and services, and organizational commitment partially have a significant positive effect on the absorption of Depok City budget. Budget planning which is a moderating variable can strengthen the relationship between Human Resources Competence towards budget absorption, but budget planning does not strengthen the relationship between the procurement of goods and services, and organizational commitment to the absorption of the Depok City budget. 

Published
2020-08-31
Section
Articles