Authors:

Ahmad Rifai, Biana Adha Inapty, Rr Sri Pancawati M.

Abstract:

“The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues. Keywords: Absorption budget, planning, regulation, coordination, implementation”

Keywords

Absorption budget, planning, regulation, coordination, implementation

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PDF:

https://jurnal.harianregional.com/jiab/full-22550

Published

2016-01-22

How To Cite

RIFAI, Ahmad; INAPTY, Biana Adha; PANCAWATI M., Rr Sri. Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB).Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 11, n. 1, jan. 2016. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-22550. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2016.v11.i01.p01.

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Issue

Vol 11 No 1 (2016)

Section

Articles

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