Indriani, Tisa (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RENDAHNYA TINGKAT PENYERAPAN ANGGARAN BELANJA DAERAH. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh faktor perencanaan, kompetensi sumber daya manusia, dan realisasi pengadaan barang dan jasa terhadap penyerapan anggaran pada SKPD pemerintah Provinsi Banten. Sampel dalam penelitian ini adalah 30 SKPD di Provinsi Banten. Teknik pengumpulan datanya adalah dokumentasi dan survei dengan kuesioner sebagai instrumen. Metode analisis datanya adalah statistika deskriptif dan statistika inferensial (analisis korelasional). Hasil penelitian dengan regresi linier berganda menunjukkan kompetensi Sumber Daya Manusia dan realisasi pengadaan barang dan jasa berpengaruh signifikan terhadap penyerapan anggaran. Sedangkan, faktor perencanaan tidak berpengaruh signifikan terhadap penyerapan anggaran.;--- This study aimed to examine the effect of the planning factor, competency of human resources, and procurement of goods and services realization to the absorption in the local government unit of Banten Province. The samples in this study were 30 regional work units of Banten Province. Its data collection methods are documentation and survey with the questionnaire as an instrument. Its analytical methods are descriptive statistic and inferential statistic (correlation analysis). The results of the study with multiple linear regressions showed the competency of human resources and the procurement of goods and services realization has a significant effect to the absorption of the budget. Meanwhile, the planning factor has no significant effect to the absorption budget.
| Item Type: | Thesis (S1) |
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| Additional Information: | No.panggil : S PEA IND a-2016; Pembimbing : I.Denny Andriana. |
| Uncontrolled Keywords: | faktor perencanaan, kompetensi SDM, realisasi pengadaan barang dan jasa, penyerapan anggaran, the planning factor, competency of human resources, and procurement of goods and services realization, absorption budget. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr mhsinf 2017 |
| Date Deposited: | 09 Oct 2017 05:41 |
| Last Modified: | 09 Oct 2017 05:41 |
| URI: | http://repository.upi.edu/id/eprint/26378 |
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