Determinants of Regional Budget Absorption in the Regional Apparatus Organization of Palembang City

DOI

10.2991/ahsseh.k.210122.028How to use a DOI?

Keywords

good government governance, government accounting

Abstract

This study aims to investigate the effect of budget planning, budget execution, goods / services procurement, and competence of human resources on budget absorption in the regional apparatus organization of Palembang City. The data used are primary data. The sample selection technique was purposive sampling, totaling 87 respondents who held the positions of Head of Finance Subdivision, Head of Planning and Treasurer of Expenditure. Data were analyzed using descriptive analysis, instrument test, test of classical assumption, analysis of multiple regression, coefficient of determination and hypothesis testing. The results showed that partially budget planning, budget execution, and procurement of products / services had a big effect on budget absorption, while human resource competence had no effect on budget absorption.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Vega Nabila Putri
AU  - Kuo Keo Pisey
AU  - Mardhiah
AU  - Rita Martini
PY  - 2021
DA  - 2021/01/25
TI  - Determinants of Regional Budget Absorption in the Regional Apparatus Organization of Palembang City
BT  - Proceedings of the 4th Forum in Research, Science, and Technology (FIRST-T3-20)
PB  - Atlantis Press
SP  - 162
EP  - 166
SN  - 2667-128X
UR  - https://doi.org/10.2991/ahsseh.k.210122.028
DO  - 10.2991/ahsseh.k.210122.028
ID  - Putri2021
ER  -