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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Maria Maria
Accounting Sector Public Department of State Polytechnic of Sriwijaya
Economics, Econometrics & Finance

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Analisis Faktor Faktor Yang Mempengaruhi Audit Delay Di Kabupaten/Kota Provinsi Sumatra Selatan Tahun 2016-2020 Shelly Krisandri; Maria Maria; Anggeraini Oktarida
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4271

Abstract

In the districts and municipalities of South Sumatra, this study seeks to ascertain the size of local governments, audit findings, audit opinions, leverage, and the degree to which regional finances depend on audit delays. 17 counties and cities in South Sumatra make up the study's population. 85 saturated samples from 17 districts and municipalities in South Sumatra were collected over a 5-year period and used in the study. Using document technology, data collection methods. Multiple linear regression analysis was conducted in this study using SPSS version 25. According to the findings of partial and concurrent investigations, regional government size (X1), audit findings (X2), audit opinion (X3), leverage (X4), and regional-level financial reliance (X5) had negligible or no effects on audit delays. Keyword: Audit Delay, Size of Government, Audit Findings, Audit Opinion, Leverage, and level of regional Financial Dependences
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Pemerintah Kota Palembang Novita Dayang Sari; Maria Maria
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4518

Abstract

This study aims to determine the factors that affect the absorption of the budget of the regional government organization of the Palembang city government. The population in this study were 51 OPD Palembang City Government. The data collection technique used a saturated sample with questionnaires distributed to 204 employees in 51 OPDs of the Palembang City Government with 4 respondents in each OPD. This study uses multiple linear regression analysis with SPSS version 25. Based on the results of the study it is known that Budget Planning has a positive and significant effect on Budget Absorption, Budget Execution has a positive and significant effect on Budget Absorption, Human Resource Competence has no effect on Budget Absorption, Procurement of Goods and Services has a positive and significant effect on Budget Absorption, and Organizational Commitment has no effect on Budget Absorption. Simultaneous testing shows that the variables of Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, and Organizational Commitment together affect Budget Absorption. The value of Adjusted R square is 0.793, which means Budget Planning, Budget Execution, Competence of Human Resources, Procurement of Goods and Services, and Organizational Commitment is 79% of Budget Absorption and the rest is influenced by other variables. Keywords: Budget Absorption, Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, Organizational Commitment
Co-Authors Anggeraini Oktarida Novita Dayang Sari Shelly Krisandri