Dinamika Akuntansi Keuangan dan Perbankan
Vol 11 No 2 (2022): Vol. 11 No. 2 2022

ANALYSIS OF THE FACTORS CAUSING TO BUDGET DISBURSEMENT AT THE END OF THE BUDGET YEAR (STUDY AT UNIVERSITAS NEGERI SEMARANG)

Nurchayati Nurchayati (Unknown)
Herlina Herlina (Universitas Negeri Semarang)
Rudi Hartono (Universitas Negeri Semarang)
Kiswanto Kiswanto (Universitas Negeri Semarang)

Article Info

Publish Date
22 Nov 2022

Abstract

This study aims to analyze the effect of budget planning, human resource competence, procurement of goods/services and organizational commitment on budget absorption. The approach uses a quantitative approach with the type of data used in this study is quantitative data sourced from primary data. The sample in this study were 99 employees who work at UNNES. The analytical tool used is SmartPLS version 3.3.9. The results showed that budget planning, human resource competence, procurement of goods/services and organizational commitment had a positive effect on budget absorption

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Journal Info
Dinamika Akuntansi Keuangan dan Perbankan
Website

Abbrev

fe9

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...