Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru

Budget Absorption's Effectiveness: Budget Implementation Commitment, Human Resource Capabilities, And Budget Planning Accuracy

Cris Kuntadi (Unknown)
Lia Puspasari (Unknown)



Article Info

Publish Date
24 Jan 2023

Abstract

This article reviews the variables that affect budget absorption effectiveness (Y), which functions as a dependent variable on budget planning accuracy (X1), human resource capabilities (X2), and budget execution commitment (X3), which serves as an independent variable. This article aims to develop a hypothesis for further investigation by showing how different variables interact. The literature review in this article shows the relationship between the accuracy of budget planning (X1) and the effectiveness of budget absorption (Y), the capabilities of human resources (X2) and the effectiveness of budget absorption (Y), and the commitment to budget implementation (X3) and the effectiveness of budget absorption (Y)

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...