Suharti Ito Harahap, Dwi (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA SATUAN KERJA BADAN LAYANAN UMUM UNIVERSITAS JAMBI. S2 thesis, Magister Ilmu Akuntansi.
![[img]](https://repository.unja.ac.id/style/images/fileicons/text.png) |
Text
full thesis.pdf Restricted to Repository staff only Download (1MB) |
|
Text
Cover-1.pdf Download (22kB) |
|
Text
ABSTRACT.pdf Download (250kB) |
|
Text
LEMBAR PENGESAHAN.pdf Download (9kB) |
|
Text
BAB I.pdf Download (412kB) |
|
Text
BAB V.pdf Download (17kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (83kB) |
Abstract
Abstract: background: Given the importance of budget absorption and the variables that affect it specifically in current financial management, this research is focused on budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting. From this background and phenomenon, it motivated researchers to conduct research entitled Factors Influencing Budget Absorption in the Work Unit of the Jambi University Public Service Agency. Materials and Methods: The data analysis method used in this study is multiple regression analysis with the help of SPSS 24.0 for Windows. A good regression model must have a normal or close to normal data distribution and be free from classical assumptions consisting of, normality test, heteroscedasticity test, and multicollinearity test. After the data has been successfully collected, prior to analysis it is first tested for deviations from the classical assumptions. Results:Testing hypothesis 1 shows the results of the analysis in the form of a calculated F value of 3.662 and a significance value of 0.003 in a positive direction. The value of 0.003 is much smaller than the tolerated significance level of 0.05, so based on the results of significance it shows that statistically budget participation, organizational commitment, budget planning, human resources, administration, procurement of goods/services positive and significant effect on budget absorption. Testing hypothesis 2, variable regression coefficient budget planning(X1). Variable significance level budget planning (X1) is 0.039 < (0.05), thus the second hypothesis is accepted. Testing hypothesis 3, the regression coefficient of the variable quality of human resources (X2). the quality of human resources (X2) is 0.262 > (0.05), thus the third hypothesis is rejected. Testing hypothesis 4, variable regression coefficient procurement of goods/services (X3). Variable significance level procurement of goods/services (X3) is 0.266 > (0.05), thus the fourth hypothesis is rejected. Testing hypothesis 5, the regression coefficient of the administrative variable (X4). The significance level of the administration variable (X4) is 0.642 > (0.05), thus the fifth hypothesis is rejected. Testing hypothesis 6, the regression coefficient of organizational commitment variable (X5). The significance level of the organizational commitment variable (X5) is 0.593 > (0.05), thus the sixth hypothesis is rejected. Testing hypothesis 7, the regression coefficient of the budgeting participation variable (X6). The significance level of the budgeting participation variable (X6) is 0.024 < (0.05), thus the sevent hypothesis is accepted. Conclusion: Budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting have a positive effect on budget absorption. Budget planning has a significant effect on budget absorption. Human resources have no significant effect on budget absorption. Procurement of goods/services has no significant effect on budget absorption. Administration has no significant effect on budget absorption. Organizational commitment has no significant effect on the absorption of the work budget. Participation in preparing the budget has a significant effect on budget absorption. Keyword: Budget planning; human Resources; procurement of goods/services; administration; organizational commitment; and participation in budget preparation. I. Introduction The low absorption of government budgets has attracted several studies, among others (Wadi et al., 2017) find determinants that influence the absorption of regional work unit budgets, including budget planning, internal work unit issues, issues of goods and services procurement mechanisms, planning documents, money supply mechanisms, changes in money supply, human resources, standard operating procedures and performance evaluations has not been properly implemented in internal work units. Several previous studies that tested budget absorption left research gaps regarding the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment, and budgeting participation on budget absorption. Research on the factors that influence budget absorption has also been carried out previously by (Ramdhani & Anisa, 2017) who examines the Influence of Budget Planning, Quality of Human Resources and Budget Execution on Budget Absorption. The results of this study indicate that the variables of budget planning, quality of human resources and budget execution have a significant positive effect on budget absorption. Research aimed at examining budget absorption was also carried out by (Rifai et al., 2016). The results of his research show that planning, regulation, implementation, decentralization, coordination and human resources have no effect on delays in budget absorption. This research was inspired by previous research by (Ulandari et al., 2021), which the Factors Influencing Budget Absorption InJambi University Public Service Agency Work Unit Corresponding Author: Name of Author 2| page study tested Factors Affecting Absorption of Expenditure Budgets in Regional Work Units With Administration as Moderator. The results of the study show that planning has a negative and significant effect on budget absorption. Human resources and 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 procurement of goods/services with budget absorption. Given the importance of budget absorption and the variables that affect it specifically in current financial management, this research is focused on budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting. From this background and phenomenon, II. Materials And Methods Object of research Determining the right object in a research will also help expedite the research activity. In addition, the right research object can also produce research or research results that are very good and useful for readers. The research object that is the focus of this research is the Jambi University Public Service Agency Work Unit. Research subject Research subjects are who will participate in your research, or from where, or to whom the data is attached. The research subjects in this study were Jambi University Public Service Unit Employees. Population and Research Sample Population is a generalization area consisting of objects or subjects that have certain quantities and characteristics determined by researchers to be studied and then conclusions drawn (Sugiyono, 2020). This type of research uses a census sample (total sampling). Total sample is a sample return technique in which all members of the population are sampled, namely 76 samples. Data analysis method Quantitative analysis emphasizes testing theories through measuring research variables with numbers and performing data analysis with statistical procedures (Indriantoro, 2009). Quantitative analysis consists of data quality tests and classical assumption tests. Data Quality Test The data quality test is intended to determine how much the level of consistency and accuracy of the data collected from the use of a research instrument in the form of a questionnaire. Testing the quality of research data can be carried out by testing the validity and reliability tests. Validity test The validity test was carried out by looking at the correlation between the scores of the question items and the total score of the variables through the SPSS program. The basis for decision making is if the value of r count > r table. The technique used for validity testing is carried out using the Pearson product moment correlation coefficient. Henceforth, in calculating the validity of the data, tools with the SPSS program will be used. The validity test was carried out by comparing the value of rcount with rtable for degree of freedom (df) = n – 2, in this case n is the number of samples. Reliability Test The indicator for the reliability test is Cronbach Alpha, if the Cronbach Alpha value > 0.6 indicates the instrument used is reliable (Ghozali, 2016). The results of the questionnaire reliability test depended on the seriousness of the respondents in answering all the research question items. Classic assumption test A good regression model must have a normal or close to normal data distribution and be free from classical assumptions which consist of, normality test, heteroscedasticity test, and multicollinearity test. Multiple Linear Regression Analysis This analysis technique is needed in various decision making both in the formulation of management policies and in scientific studies. Multiple regression analysis in this study was used to determine the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment and budgeting participation on budget absorption. The regression equation with panel data is as follows: Budget absorption (Y) and independent variables namely budget planning (X1), human resources (X2), procurement of goods/services (X3), administration (X4), organizational commitment (X5) and participation in budget preparation (X6). Yit = β0+ β1X1 + β2 X2 + β3X3 + β4X4 + β5X5 + β6X6 + e Hypothesis test In general, the stages of testing the hypothesis used consist of three stages, namely the F-statistical test, the statistical T-test, and the coefficient of multiple determination (R2). Factors Influencing Budget Absorption InJambi University Public Service Agency Work Unit Corresponding Author: Name of Author 3| page III. Results Data analysis The data analysis method used in this study is multiple regression analysis with the help of SPSS 24.0 for Windows. RegressionMultiple Linear The following are the results of regression testingmultiple regressionwhich are presented in the table below: Table No. 1: Results of Multiple Linear Regression Analysis Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B std. Error Betas tolerance VIF 1 (Constant) 2,337 1,802 1,297 .199 Budget Planning .242 .115 .284 2.106 039 .625 1,599 Human Resources .069 061 .147 1,130 .262 .670 1,493 Procurement of goods/services .156 .139 .163 1.122 .266 .538 1857 Administration 057 .122 .066 .467 .642 .568 1,761 Organizational Commitment .034 063 .073 .537 .593 .621 1,609 Budgeting Participation 052 081 083 .641 024 .674 1,483 a. Dependent Variable: Budget Absorption From the results of the regression based on table 4.13, the regression equation is obtained as follows: The multiple regression equation is interpreted as follows: 1. A constant of 2.337 means that budget planning (X1), human resources (X2), procurement of goods/services (X3), administration (X4), organizational commitment (X5) and participation in budgeting (X6). assumed = 0, then budget absorption (Y) is constantly worth 2.337. 2. The regression coefficient of the budget planning variable (X1) has a positive value of 0.242. This indicates that by adding one budget planning unit, there will be an increase in budget absorption of 0.242 and vice versa. 3. The regression coefficient of the human resources variable (X2) has a positive value of 0.069. This shows that with the addition of one unit of human resources there will be an increase in budget absorption of 0.069 and vice versa. 4. The regression coefficient of the variable procurement of goods/services (X3) has a positive value of 0.156. This shows that with the addition of one unit of procurement of goods/services there will be an increase in budget absorption of 0.156 and vice versa. 5. The regression coefficient of the administrative variable (X4) has a positive value of 0.057. This shows that with the addition of one administrative unit there will be an increase in budget absorption of 0.057 and vice versa. 6. The regression coefficient of the organizational commitment variable (X5) has a positive value of 0.034. This shows that by adding one unit of organizational commitment, there will be an increase in budget absorption of 0.034 and vice versa. 7. The regression coefficient of the budgeting participation variable (X6) has a positive value of 0.052. This indicates that with the addition of one unit of participation in preparing the budget, there will be an increase in budget absorption of 0.042 and vice versa
| Type: | Thesis (S2) |
|---|---|
| Subjects: | L Education > L Education (General) |
| Depositing User: | HARAHAP |
| Date Deposited: | 04 Jul 2023 08:36 |
| Last Modified: | 04 Jul 2023 08:36 |
| URI: | https://repository.unja.ac.id/id/eprint/51438 |
Actions (login required)
 |
View Item |
