Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi

Viki Ulandari (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)
Akram Akram (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)
Budi Santoso (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)

E-JURNAL AKUNTANSI
Vol 31 No 6 (2021)

This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption. Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.