Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 13 No 3 (2017): Akuntansi dan Sistem Teknologi Informasi

PENGARUH KARAKTERISTIK TUJUAN ANGGARAN, LINGKUNGAN BIROKRASI, KOMITMEN MANAJEMEN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN

Denita Lilik Mastuti, Suharno & Djoko Kristianto (Unknown)



Article Info

Publish Date
09 Dec 2017

Abstract

The purpose of this study is to analyze the influence of characteristics ofbudget objectives, bureaucratic environment, management commitment and humanresource quality to budget absorption. Type of survey research in sub-district inBanjarsari Sub-district Surakarta City. The population of employee research isdirectly related to the preparation of the budget of 46 people, all of which are usedas research samples with census techniques. Data collection techniques useddocumentation and questionnaires. Data analysis techniques use multiple linearregression. The results showed that the characteristics of budget objectives,bureaucracy environment, management commitment and quality of human resourceshave a positive and significant effect on the absorption of urban budget inKecamatan Banjarsari Kota Surakarta.Keywords: characteristics of budget objectives, bureaucratic environment,management commitment, human resources quality

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...