Satria, Ramadhio
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Evaluation of Factors that Influence SKPD Budget Absorption Satria, Ramadhio; Yentifa, Armel; Rafi, Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.277

Abstract

This research analyzes the factors influencing budget absorption in the Solok City SKPD. The approach used is quantitative with a survey method through distributing questionnaires. Data processing in this research used SPSS V.26 from the primary data of 100 respondents. The results of this research, namely the results of the F test, show that budget planning, quality of human resources, budget implementation, and organizational commitment simultaneously significantly affect budget absorption. Based on the results of the partial test using the t-test, budget planning significantly affects budget absorption. In contrast, the quality of human resources, budget execution, and organizational commitment are independent of budget absorption in SKPD Kota Solok.